Accounting and Finance

Audit and Assurance

Module code: N1630
Level 5
15 credits in spring semester
Teaching method: Lecture, Workshop
Assessment modes: Unseen examination, Coursework

Students will develop an understanding of the assurance process and the fundamental principles of ethics. They will also acquire the ability to undertake an assessment of internal controls and gather evidence on an assurance engagement.

Module learning outcomes

• Demonstrate an understanding of the fundamental principles of audit and assurance
• Critically evaluate audit and assurance scenarios
• Apply ethical principles to audit and assurance engagements
• Communicate audit and assurance processes to specialist and non-specialist audiences