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AUDIT AND CONTROL – LEVEL 7 ELECTIVE. BA7010
DeFERREDSIT/RESUBMISSION Assessment – 50%
Assessment will be coursework and examination. The coursework will comprise one piece of written work, and prepare a presentation. You are expected to research and submit an assignment on one of the nine questions listed below and to prepare a presentation on that assignment.
QUESTIONS:
1 Explain the term ‘ethical framework’ and why is this important to the auditor?
2 Explain what you understand by the term ‘Governance’. Why is Governance relevant to the auditor?
3 Explain why risk assessment is important to the auditor.
4 Explain the various types and qualities of audit evidence and why evidence is important in arriving at an audit conclusion.
5 What is a post balance sheet review and why is it important to the auditor? Your answer should consider the “Going Concern” concept.
6 Explain the nature and content of audit reports. Explain the different types of modification and qualification. Has the new expanded report format worked?
7 Explain what you understand by the term “Expectation Gap”. Identify what has been done to close the gap and to what extent these measures have been successful.
8 Explain to what extent the auditor is liable for giving an opinion that later proves to be incorrect.
9 How does the auditor use IT to help him in his work?
