AUT 313 - Auditing and Taxation (INTRODUCTION TO AUDITING AND ASSURANCE )

This module provides a comprehensive overview of audit and assurance services in the context of contemporary business environments. This module equips students with the necessary knowledge and skills to engage in audit and assurance practices, preparing them for roles in auditing firms, regulatory bodies, or within organisations where auditing skills are essential for ensuring financial transparency and accountability. The module covers several topics including the including: introduction to audit and assurance, audit planning and risk Assessment, Internal Control Evaluation, Audit Evidence and Procedures, Audit Reporting and Communication, specialized Audits and Assurance Services and Ethical and Professional Considerations