The learning goals associated with this unit are to:

1. critically evaluate the demand for and the limitations of audit and assurance services
2. explain the regulatory ethical and professional requirements applicable to assurance services
3. understand the assurance framework and apply judgement to determine audit strategy and procedures, appropriateness of evidence gathered and conclusions reached
4. analyse the auditor`s role in corporate governance with emphasis on the detection and reporting of frauds and errors
5. apply critical thinking, problem solving and communication skills to resolve ethical dilemmas and professional issues faced by audit practitioners.