Audit and Assurance (Paper 2.3)

The aim of this module is to enable students to develop, understand and apply risk-based audit methods for both audit and assurance. Its focus is on providing the core knowledge of audit processes from appointment, through to planning, performance and reporting in accordance with International Standards on Auditing (ISAs).

0 students enrolled
N/A total duration
English
Updated Jul 2026
Instructor
Instructor

ERIC DANQUAH ASARE

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What You'll Learn

• Define and explain the nature of audit and assurance engagements
• Identify and explain the regulatory, professional and ethical issues relevant to those carrying out an audit or assurance engagement
• Identify and explain the processes involved in accepting and managing auditor assurance engagements
• Plan for, describe and explain, the performance of, audit and assurance engagements in accordance with the terms of the engagements and appropriate standards
• Outline the nature of the evidence required for a specified audit or assurance engagement
• Outline the nature of the review required for a specified audit engagement
• Outline the procedures to conclude an assignment and draft a report on specified audit assurance engagements
• Explain the role of internal audit in relation to assurance and external audit
• Illustrate the role of the auditor of public sector organizations.
Risk Assessment Skills Internal Control Evaluation Professional Judgement

Course Curriculum

1 modules • 3 lessons • N/A total
1 Nature of audit and assurance
3 lessons
Introduction to Assurance and Auditing

This module introduces the concepts and principles of assurance and auditing....

Types of Audit and Assurance Engagements

his module examines the different types of audit engagements, including finan...

Corporate Governance, Audit Failure and Fraud

This module examines the role of auditing in promoting corporate governance i...

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Instructor
ERIC DANQUAH ASARE
Instructor

An Associate Member of ICAG with over 2 years of teaching experience and practical experience working in accounting and finance roles. I combine professional accounting knowledge with a passion for teaching, delivering clear, practical, and exam-focused lessons that help students understand complex concepts and build confidence. I am committed to supporting students in achieving success by equipping them with the skills and knowledge needed to excel in their examinations and future careers.

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Corporate Reporting (Paper 3.1)
By ERIC DANQUAH ASARE