This module introduces students to the theory and practice of auditing. It will describe and evaluate the underlying conceptual frameworks of audit and related ethical and regulatory issues. It will cover the role of international auditing standards. It will explain the techniques of auditing and the processes of audit; and examine the nature of audit evidence, exploring how it is established and evaluated; and how auditors reach conclusions and judgements. I will also describe and evaluate the contents of the auditor’s report.
Overall, students will be expected to demonstrate an awareness of current developments in auditing and show a critical approach to understanding the domain of auditing.