CA24: Auditing and Assurance

This course equips learners with the knowledge and practical skills required to understand the principles, processes, and standards of auditing and assurance engagements. It introduces learners to audit planning, risk assessment, internal controls, audit evidence, audit reporting, and professional ethics. The course prepares learners to conduct audit assignments in accordance with auditing standards while promoting accountability, transparency, and good corporate governance.

Key Topics Covered

• Introduction to Auditing and Assurance
• Audit Objectives and Principles
• Regulatory Framework and Auditing Standards
• Professional Ethics and Auditor Independence
• Audit Planning and Strategy
• Risk Assessment and Materiality
• Internal Control Systems
• Audit Evidence and Documentation
• Audit Sampling Techniques
• Audit Procedures
• Audit of Financial Statements
• Assurance Engagements
• Audit Reporting and Opinions
• Quality Control in Auditing
• Corporate Governance
• Emerging Issues in Auditing and Assurance