Audit and Assurance

Module code: EC3084

Module co-ordinator: Linda Ralphs

In this module you will explore the assurance process and study the fundamental principles of ethics. We will consider internal controls and risk management. as well as the regulatory framework and corporate governance requirements governing a board of directors and auditors.

Topics covered

  • Assurance and the assurance process
  • Different types of internal controls
  • Strengths and weaknesses of different methods for obtaining audit evidence
  • The increasing need for - and importance of - professional ethics; how this differs from the legal aspects of auditing


  • 20 one-hour lectures
  • 5 one-hour tutorials


  • Multiple-choice test, 1 hour (20%)
  • Exam, 2 hours (80%)