ATSWA Exam Study Pack on Principles of Auditing [PDF]

ATSWA Exam Study Pack on Principles of Auditing

 

 

 

AIMS:
To examine candidates’:
• Understanding and appreciation of audit processes from the planning stage to the reporting stage;
• Understanding of the risks associated with audit;
• Understanding of the nature and essence of Audit;
• Ability to carry out audit in computerized operating and accounting systems;
• Appreciation of the audit needs of various organizations;
• Understanding of the regulatory framework and ethical issues of auditing; and
• Ability to effectively communicate audit findings.

 

OBJECTIVES:
On completion of this paper, candidates should be able to:
(a) Appreciate and describe the function and purpose of internal and external financial reporting system;
(b) Highlight the role of audit in external financial reporting;
(c) Explain the principles of internal control;
(d) Appreciate control objectives for an accounting system under focus;
(e) Measure audit risk and formulate appropriate audit procedures;
(f) Draw logical conclusions from the results of conducted audit tests; and
(g) Formulate simple and preliminary reports relating to audit assignments.
 
ATSWA Study Pack on Principles of Auditing – Download

 

 

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