Course Introduction: Audit Principles and Practice
Auditing is one of the most critical pillars of the accountancy profession, serving as the safeguard of financial integrity, accountability, and transparency within organizations. The Audit Principles and Practice course is designed to equip aspiring Chartered Accountants with both the theoretical foundation and the practical application skills required to perform effective audits in accordance with international standards.
In this course, students will gain a clear understanding of:
The fundamental objectives, concepts, and principles of auditing.
The ethical and professional responsibilities of an auditor.
The audit process from planning to reporting, including risk assessment and internal controls.
The application of International Standards on Auditing (ISAs) and relevant regulatory frameworks.
Practical auditing techniques, evidence gathering, documentation, and professional skepticism.
By the end of this course, learners will be able to critically analyze financial statements, evaluate organizational controls, and provide independent assurance that enhances stakeholder confidence. The course blends academic learning with case studies, simulated audits, and real-world applications, ensuring graduates are ready to handle both statutory and internal audit engagements with professionalism.
This module is essential for every Chartered Accountancy candidate, as it builds the competencies needed to protect public interest, support corporate governance, and contribute to sustainable financial practices.
