Audit and Assurance

16,125.0026,875.00 incl. VAT

This course is designed to provide aspiring chartered accountants with a comprehensive understanding of audit engagements, focusing on the application of International Auditing Standards (IAS) to ensure the delivery of reliable audit opinions.

The course is tailored specifically for candidates preparing for the Institute of Chartered Accountants of Nigeria (ICAN) Skills Level Paper B2 (Audit and Assurance) examination.

By the end of this course, candidates will possess the necessary skills and knowledge to approach audit and assurance engagements with confidence, ensuring compliance with international standards and regulations while delivering high-quality audit opinions.

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Description

Key Learning Objectives:

  • Understand the necessity and objectives of external audit, as well as the overall audit and assurance processes.
  • Identify and navigate through the legal and ethical considerations influencing audit and assurance engagements, applying relevant laws and regulations effectively.
  • Assess the risk of material misstatement in financial statements and develop comprehensive audit plans to mitigate audit risk.
  • Evaluate internal control systems implemented to safeguard against errors or fraudulent activities within the financial reporting process.
  • Critically analyze the sufficiency and appropriateness of audit evidence to form audit opinions.
  • Effectively communicate audit findings to stakeholders responsible for corporate governance, adhering to regulatory standards and reporting guidelines.

 

 

 

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