Advanced Auditing and Assurance (AAA)

Description

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.