Audit and Assurance
Module code: EC2084
Audit and assurance is another service that accountants can offer to organisations which requires the regulation and often independent inspection on the financial activity of companies. The main goal of a business is to make money in the most cost effective method and auditors are responsible for ensuring that the methods and financial transactions meet the legal and ethical requirements set out by the International Standards of Auditing.
Throughout the course of this module you will delve into the often complex legal and ethical process of auditing and why an economy must maintain a professionally ethical and socially responsible business environment. You will look at what internal control techniques business employ to meet these requirements.
- 20 hours of lectures
- 5 hours of seminars
- 125 hours of guided independent study
- Mid-term test, 1 hour (20%)
- Exam, 2 hours (80%)