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COURSE SUMMARY
The aim of this subject is to ensure that students can demonstrate the knowledge, skills and competencies necessary to carry out the audit of an entity and undertake assurance engagements, having due regard to the Institute’s and profession’s ethical standards in a changing and complex business environment.
Audit Practice and Assurance Services as an Integral Part of the Syllabus
In carrying out the audit of an entity’s financial statements it is essential to fully understand the application of the relevant International Standards in Auditing (ISAs), International Accounting Standards (IASs) and International Financial Reporting Standards (IFRSs). Many issues that face auditors frequently arise from the accounting treatment of certain financial transactions in the financial statements of the entity.