Auditing and Assurance Notes

Description

Auditing and Assurance Notes Content

1. Nature and purpose of an audit
2. Assurance and non- assurance engagements
3. Legal and professional framework
4. Planning and Risk Assessment
5. Audit risk assessment
6. Audit planning
7. Audit documentation
8. Internal control systems and Internal Audit Function
8.1 Internal control systems (ICS)
8.2 Internal Audit Function
9. Overview of Forensic Accounting, Errors, Frauds and Irregularities
10. Errors, Frauds and Irregularities
11. Audit evidence
12. Auditing in the public sector
13. Auditors Reports
14. Auditing in a computerised system
15. Contemporary and emerging issues in audit