AUE2601 | Auditing Theory and Practice

You begin your Auditing study journey with AUE2601. It starts by explaining what Auditing actually is, and the laws and ethics we need as professionals. We’ve explained these really simply. There is some theory here, so the more you really understand it, the less you need to memorise the work.

It also introduces you to the entire Audit Process. It’s not in massive detail at this level, but it gives you a good basis of understanding of how you ‘do’ an audit, and this is really valuable for the next modules.

For your exams, we’ve gone through two past exams, showing you in our videos how to read, plan and answer your questions.

Our discussion forum allows you to ask questions whenever you don’t understand something. Your lecturer will be available to answer your queries, motivate you, and check up on you through your semester.

TOPICS

• Introduction to Auditing
• Regulation of the Auditor: The Auditing Professions Act of 2005
• Regulation of the Auditor: The Companies Act of 2008
• Regulation of the Auditor: The Code of Professional Conduct
• Regulation of the Auditor: IRBA's Rules for Improper Conduct - Quality Control
• The Audit Process: Overview
• The Audit Process: Pre-Engagement Activities
• The Audit Process: Planning
• The Audit Process: Evidence
• The Audit Process: Finalisation
• Engagements to Review Historical Financial Statements

PLEASE NOTE: THIS COURSE IS DESIGNED TO SUPPORT THE 1ST SEMESTER IN 2024 ONLY. PURCHASE WILL GIVE YOU ACCESS TO THIS COURSE UNTIL THE MAY/JUN EXAMINATIONS HAVE BEEN WRITTEN.