- Demonstrate a cohesive knowledge on the legislative and ethical
requirements and responsibilities in completing and reporting on
assurance and audit tasks. - Explain and exemplify audit sampling techniques, substantive tests of
client’s transactions and balances including auditor’s reporting
obligations. - Apply tools, techniques, and frameworks to specific audit contexts.
- Distinguish any weaknesses in the internal control procedures and
potential risk factors. - Learn how to conduct substantive tests of transactions and balances and
design an audit strategy to address the risks of errors in the financial
statements.
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