Audit, Assurance and Risk

What it covers

This unit aims to develop students’ understanding of the underlying concepts, objectives and professional responsibilities associated with auditing and assurance. The unit examines the theoretical and practical aspects of audit and assurance services, including the auditor’s reporting function, audit risk assessment, evidence gathering, and the application of relevant auditing and assurance standards. It also explores contemporary developments in the audit and assurance environment, including auditing eCommerce systems, continuous assurance, XBRL/SBR, data analytics and visualisation, blockchain, cryptocurrencies, and other emerging technologies that influence assurance practices and risk assessment Unit delivered online

Assessment

When and where