• To provide fundamental knowledge of auditing and assurance principles
• To develop skills in audit procedures and documentation
• To introduce auditing standards and ethical requirements
• To prepare learners for entry-level roles in audit and assurance

Upon completion, learners will be able to:

1. Understand basic auditing concepts and assurance services
2. Apply audit procedures and techniques
3. Identify risks and internal control weaknesses
4. Prepare basic audit documentation and reports
5. Understand professional ethics and auditing standards

Module 1: Fundamentals of Auditing and Assurance

• Introduction to auditing and assurance
• Objectives and importance of audit
• Types of audit and assurance services
• Role of auditors

Module 2: Audit Planning and Risk Assessment

• Audit planning process
• Understanding the entity and environment
• Risk assessment procedures
• Materiality concepts

Module 3: Internal Controls and Audit Evidence

• Internal control systems
• Control testing
• Audit evidence collection
• Sampling techniques

Module 4: Audit Procedures and Documentation

• Substantive procedures
• Analytical procedures
• Audit working papers
• Documentation standards

Module 5: Audit Reporting and Ethics

• Audit reports and opinions
• Introduction to auditing standards (ISA basics)
• Professional ethics and independence
• Quality control in auditing

Project