Overview
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Learning activities
Learning outcomes
Demonstrate advanced knowledge of the key concepts of auditing and the role of the external auditor.
Apply the principles of auditing to develop audit opinions based on audit findings.
Exhibit effective verbal, written, digital, and team interpersonal skills in working with stakeholders in a
variety of contexts
Analyse current issues affecting the external audit environment – both national and international.
Employ individual and team learning strategies that promote intentional learning and autonomy.
Evaluate the auditor's responsibilities to clients, third parties and society with reference to case law, statutory requirements and relevant professional pronouncements.
Assessments
Additional information
The unit starts with the role and purpose of an auditor and then moves through the different phases of the audit process as follows: *Risk assessment *Audit evidence1 *Gaining understanding of internal controls *Sampling and overview of risk response *Performing audit tests of controls *Performing substantive tests *Completing and reporting on the audit