[Solved]•critically reflect upon the validity and significance of key theories underpinning audit

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[Solved]•critically reflect upon the validity and significance of key theories underpinning audit

AUDIT AND CONTROL

Learning Outcomes

On successful completion of the module, students will be able to

• critically reflect upon the validity and significance of key theories underpinning audit
• demonstrate a critical and thorough analytical understanding of the audit purpose, process, risk evaluation and reporting and the various techniques that are applied within that process
• identify and select appropriate methods of collecting audit evidence and recognise when conclusions can be drawn
• apply and critically evaluate audit regulation by a mix of clarity ISAs, relevant legislation and case law and demonstrate a critical awareness of the drivers for and impact of regulation, codes and practices and legislation relating to corporate governance and ethics
• evaluate the purpose, types and effectiveness of internal control systems