Advanced Auditing and Assurance – CPA Course at RCM Online College
LEARNING OUTCOMES
A candidate who passes this paper should be able to:
- Recognize the regulatory, professional, and ethical issues relevant to those carrying out an assurance engagement.
- Assess and recommend appropriate quality control policies and procedures in practice management.
- Evaluate findings and results of work performed and draft suitable audit reports on assignments.
- Draft different types of audit opinions based on audit evidence gathered during an audit.
- Draft engagement letters for audit and non-audit services that fall under International Standards on Auditing and ensure compliance with the relevant legal regulations.
- Incorporate emerging developments in the conduct of an audit.
