CA34S2 Advanced Auditing and Assurance

CA34S2: Advanced Auditing and Assurance is an Advanced Level paper in the KASNEB CPA qualification. It equips learners with advanced knowledge and practical skills required to plan, perform, evaluate, and report on complex audit and assurance engagements. The course emphasizes the application of International Standards on Auditing (ISAs), quality management, corporate governance, forensic auditing, risk management, and professional ethics in a dynamic business environment.

Key Topics Covered

• Advanced Audit and Assurance Framework
• International Standards on Auditing (ISAs)
• Professional Ethics and Independence
• Audit Planning and Strategic Risk Assessment
• Internal Control and Governance
• Group Audits
• Forensic Auditing and Fraud Investigation
• Internal Audit and Corporate Governance
• Assurance Engagements
• Auditing in Information Technology Environments
• Audit Evidence and Advanced Audit Procedures
• Quality Management in Audit Firms
• Auditor's Reports and Communication
• Public Sector Auditing
• Sustainability and Integrated Assurance
• Emerging Issues in Auditing
• Professional Judgment and Skepticism