Advanced Audit and Assurance (Paper 3.2)
This course is designed to provide candidates with the necessary knowledge and higher-level skills to perform the responsibilities of a registered auditor within the framework of relevant Ghana legislation and international standards. Module outcomes are based on the requirements of the International Standards on Auditing (ISA). Further work is then developed to cater for the requirements of public sector audits.
Instructor
John Lotsa
What You'll Learn
Course Curriculum
A1: Introduction to Advanced Audit and Assurance; The Regulatory Environment
This lesson covers the nature and purpose of audit and assurance engagements ...
A1: Introduction to Advanced Audit and Assurance; The Regulatory Environment_Part 2
This lesson covers the nature and purpose of audit and assurance engagements ...
Rules of Professional Conduct: Ethical Threats, Safeguards and Dilemmas_Part 1
This lesson focuses on the ICAG/IESBA Code of Ethics as it applies at the adv...
Rules of Professional Conduct: Ethical Threats, Safeguards and Dilemmas_Part 2
This lesson focuses on the ICAG/IESBA Code of Ethics as it applies at the adv...
A3: Professional Responsibility and Legal Liability
This lesson covers the auditor's exposure to liability under both criminal an...
A4: Obtaining Professional Work: Tendering, Advertising and Fees
Related Chapter(s): Chapter 5 (part). This lesson covers the professional and...
B1: The Audit Approach: Business Risk, Audit Risk and Engagement Terms
Related Chapter(s): Chapter 6. This lesson covers the risk-based approach tha...
B2: Resourcing, Quality Management and Preparing the Engagement Plan
Related Chapter(s): Chapters 5 (part); 7 (part). This lesson covers the opera...
B3: Audit-Related Services and Assurance Services: Nature, Scope and Acceptance
Related Chapter(s): Chapters 11; 12 (part). This lesson looks at the family o...
B4: Internal Audit and Outsourcing: Planning for Reliance
Related Chapter(s): Chapter 13. This lesson covers the role and objectives of...
C1: Developing the Audit Plan: Risk Assessment and Materiality
Related Chapter(s): Chapter 7 (part). This lesson covers the analytical core ...
C2: Developing the Audit Plan: Internal Control, ATTs, Client Data and Sustainability Engagements
Related Chapter(s): Chapter 7 (part). This lesson covers the remaining buildi...
C3: Gathering Evidence: Tests of Control and Substantive Procedures
Related Chapter(s): Chapter 8 (part). This lesson focuses on executing the au...
C4: Gathering Evidence: Client-Generated Data, ATTs and Judgemental Balances
Related Chapter(s): Chapter 8 (part). This lesson focuses on the harder judge...
C5: Group Audits: Component Auditors, Joint Audits and Multi-Location Evidence
Related Chapter(s): Chapter 10. This lesson covers the application of the evi...
D1: Evaluation and Review: Subsequent Events, Risk Issues and Final Judgements
Related Chapter(s): Chapter 9. This lesson covers the completion stage of the...
D2: Forming the Audit Opinion and the Auditor's Report
Related Chapter(s): Chapter 14 (part). This lesson focuses on the decision at...
D3: Communicating with Management and Those Charged with Governance
Related Chapter(s): Chapter 14 (part). This lesson covers how issues identifi...
D4: Drafting Reports; Withdrawal, Expert Reliance and Other Reporting Judgements
Related Chapter(s): Chapter 14 (part). This lesson focuses on practical draft...
E1: Government External Audit and Public Accountability in Ghana
Related Chapter(s): Chapter 16. This lesson covers both halves of this syllab...
F1: Corporate Governance, Board Committees and Governance Codes
Related Chapter(s): Chapter 2 (part). This lesson looks at why corporate gove...
G1: Public Sector Audit Methods: Financial, Performance and Compliance Audits
Related Chapter(s): Chapter 17. This lesson covers the application of audit m...
H1: Fraud, Forensic Accounting, Money Laundering and the Regulatory Response
Related Chapter(s): Chapters 2 (part); 12 (part). This lesson covers two natu...
H2: Recent Audit Failures; Social, Environmental and Sustainability Auditing
Related Chapter(s): Chapter 15 (part). This lesson covers recent audit failur...
H3: Digital Assets and Audit Technology: Big Data, Analytics, AI and Robotic Automation
Related Chapter(s): Chapter 15 (part). This lesson focuses on the technology ...
Student Feedback
With about 4 years of experience preparing ICAG students for the exams, complemented by about 5 years of hands-on experience in both the private and public sectors in auditing and accounting roles, respectively, I bring both examination expertise and practical, real-world insight to every session. Holding the NTC license as a professional teacher speaks volumes about my pedagogical skills.
John Lotsa
InstructorWith about 4 years of experience preparing ICAG students for the exams, complemented by about 5 years of hands-on experience in both the private and public sectors in auditing and accounting roles, respectively, I bring both examination expertise and practical, real-world insight to every session. Holding the NTC license as a professional teacher speaks volumes about my pedagogical skills.