ATD 012: Principles Of Auditing

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About Course

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GENERAL OBJECTIVE

This unit covers the competencies required to perform auditing functions in an organisation. Competencies include: applying auditing concepts in the conduct of an audit, planning for an audit, managing the various risks, errors and frauds that an organisation might face, testing the internal control systems of an organisation, gathering audit evidence, applying audit evidence, applying computer assisted audit techniques to carry an audit and demonstration of understanding of the audit report.

 

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What Will You Learn?

  • Algebraic Expressions
  • Sequence, Series and Calculus
  • Compute costs and Revenue
  • Analyse and present data
  • Anticipate potential business outcomes
  • Use index numbers to compare related variables

Course Content

IDENTIFY FOUNDATIONAL CONCEPTS IN AUDIT

  • 00:00
  • The principles and processes of an audit
    00:00
  • Differences between auditing and accounting
    00:00
  • The types and timing of audits
    00:00
  • Benefits and limitations of an audit
    00:00
  • The users of audited financial statements and auditor reports
    00:00
  • Legal and professional requirements
    00:00

PLAN FOR AN AUDIT

DETECT RISKS, ERRORS AND FRAUDS IN AN ORGANISATION

GATHER AUDIT EVIDENCE

APPLY COMPUTER ASSISTED AUDIT TECHNIQUES TO CARRY OUT AN AUDIT

DEMONSTRATE UNDERSTANDING OF THE AUDIT REPORT

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