Auditing module (BU30004)

Auditing exists to provide assurance to stakeholders that the financial information presented is is reliable and trustworthy.

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Module code


You will learn how auditing processes work, how different kids of data are examined and checked to be accurate and trustworthy.

Auditors work with both internal and external stakeholders so you will learn how to use the most appropriate reporting methods for different scenarios.

What you will learn

In this module, you will:

  • learn about the purpose of the audit, audit process, planning and risk assessment, internal control, audit evidence, audit review and reporting, and auditing ethics and principles

By the end of this module, you will be able to:

  • earn an exemption on the requirements of the professional accountancy bodies
  • build applied knowledge that is relevant for you to begin the professional audit training

Assignments / assessment

  • Coursework (20%)
  • Final written exam (80%)

Teaching methods / timetable

You will attend 2x one-hour of in-person lectures per week and 2x one-hour tutorial per week.

You will also be provided with business cases to read in advance of the tutorials to discuss in your tutorial groups.

Week Topics covered

Introduction to concepts of audit and assurance engagements

Auditor’s independence and ethical standards

2 Legal and professional requirements applicable to auditors
3 Issues about going concern and fraud
4 Auditor’s liability and the expectation gap
5 Contemporary auditing issues and techniques
6 Reading Week
7 Planning
8 Audit evidence
9 Audit evidence
10 Computerised audit procedures
11 Audit Finalisation



This module is available on following courses: