AAT Level 4 - Audit and Assurance - Study Book - Softcover

Inhaltsangabe

This unit focuses on the growing importance of audit and assurance in the global marketplace, highlighting their role in business success and strategic goal achievement. It addresses increased scrutiny on these services following corporate failures. The unit covers audit principles, legal and professional rules, and the entire audit process, from planning to reporting. Emphasising both practical and theoretical perspectives, it explores key issues like independence, professional scepticism, and regulatory frameworks. It equips students with the skills to conduct audits under supervision and is an optional part of the Level 4 Diploma in Professional Accounting, requiring prior financial accounting knowledge. Learning outcomes Demonstrate an understanding of the audit and assurance framework Demonstrate the importance of professional ethics Evaluate the planning process for audit and assurance Evaluate procedures for obtaining sufficient and appropriate evidence Review and report findings

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