Course curriculum

  • 1

    Unit 1: Who are Auditors?

    • Unit 1 eBook: Who are Auditors?

    • Active Learning 1: The role of auditors

    • Active Learning 2: A career in audit

    • Active Learning 3: Audit objectives

    • Active Learning 4: Audit scope

    • Audio Dictionary
  • 2

    Unit 2: Preparing for an Audit

    • Unit 2 eBook: Preparing for an audit

    • Active Learning 1: Engagement Letter

    • Active Learning 2: Auditor’s Liability

    • Active Learning 3: Initial Audit Preparations

    • Active Learning 4: Audit Strategy and Audit Plan

    • Audio Dictionary
  • 3

    Unit 3: Risk Assessment

    • Unit 3 eBook: Risk Assessment

    • Active Learning 1: Understanding audit risk

    • Active Learning 2: Performing risk assessment

    • Active Learning 3: Regulatory environment for auditors

    • Active Learning 4: Maintaining audit quality

    • Audio Dictionary
  • 4

    Unit 4: Gathering Evidence

    • Unit 4 eBook: Gathering Evidence

    • Active Learning 1: Understanding audit evidence

    • Active Learning 2: Audit procedures for gathering evidence

    • Active Learning 3: Testing Controls and substantive procedures

    • Active Learning 4: Financial statement assertions

    • Audio Dictionary
  • 5

    Unit 5: Quality of Evidence

    • Unit 5 eBook: Quality of Evidence

    • Active Learning 1: Quality criteria for audit evidence

    • Active Learning 2: Assessing reliability of audit evidence

    • Active Learning 3: Audit working papers

    • Active Learning 4: Key documents in audit files

    • Audio Dictionary
  • 6

    Unit 6: Related Parties

    • Unit 6 eBook: Related Parties

    • Active Learning 1: Understanding related parties

    • Active Learning 2: Auditing related party transactions

    • Active Learning 3: Computer assisted audit techniques

    • Active Learning 4: Expert assistance in audits

    • Audio Dictionary
  • 7

    Unit 7: Internal Controls

    • Unit 7 eBook: Internal Controls

    • Active Learning 1: Introduction to internal controls

    • Active Learning 2: Components of internal control

    • Active Learning 3: Evaluating and testing internal controls

    • Active Learning 4: Limitations and challenges of internal controls

    • Audio Dictionary
  • 8

    Unit 8: Relaying on Internal Auditors

    • Unit 8 eBook: Relaying on Internal Auditors

    • Active Learning 1: Understanding internal audit function

    • Active Learning 2: Collaboration between internal and external auditors

    • Active Learning 3: Materiality concept in auditing

    • Active Learning 4: Applying materiality in practice

    • Audio Dictionary
  • 9

    Unit 9: Evaluation and Review

    • Unit 9 eBook: Evaluation and Review

    • Active Learning 1: Completion stage

    • Active Learning 2: Overall review of financial information

    • Active Learning 3: Handling Subsequent Events

    • Active Learning 4: Other information outside the financial statements

    • Audio Dictionary
  • 10

    Unit 10: Going Concern

    • Unit 10 eBook: Going Concern

    • Active Learning 1: Understanding going concern principle

    • Active Learning 2: Auditor's role in going concern

    • Active Learning 3: Evaluating material uncertainty

    • Active Learning 4: Conclusions and reporting

    • Audio Dictionary
  • 11

    Unit 11: Audit Opinion

    • Unit 11 eBook: Audit Opinion

    • Active Learning 1: Understanding audit reports and opinions

    • Active Learning 2: Unmodified opinion

    • Active Learning 3: Types of modified opinions

    • Active Learning 4: Impact and implications of audit opinions

    • Audio Dictionary
  • 12

    Unit 12: Auditor's Report

    • Unit 12 eBook: Auditor’s Report

    • Active Learning 1: Auditor's opinion and basis for opinion

    • Active Learning 2: Auditor's and management's responsibility

    • Active Learning 3: Emphasis of matter paragraph

    • Active Learning 4: Key audit matters

    • Audio Dictionary
  • 13

    Unit 13: Language of Financial Statements Part 1

    • Unit 13 eBook: Language of Financial Statements Part 1

    • Active Learning 1: Balance sheet basics

    • Active Learning 2: Balance sheet components

    • Active Learning 3: Revenues and expenses

    • Active Learning 4: Gains and losses

    • Audio Dictionary
  • 14

    Unit 14: Language of Financial Statements Part 2

    • Unit 14 eBook: Language of Financial Statements Part 2

    • Active Learning 1: Understanding cash flow basics

    • Active Learning 3: Introduction to statement of changes in equity

    • Active Learning 4: Notes to financial statements

    • Audio Dictionary
  • 15

    Unit 15: The Future of Audit

    • Unit 15 eBook: The Future of Audit

    • Active Learning 1: Assurance engagements

    • Active Learning 2: Non-assurance engagements

    • Active Learning 3: Technology in modern auditing

    • Active Learning 4: The future of audit profession

    • Audio Dictionary