Learning outcomes for the course Auditing
By the end of the course and having completed the Essential reading and
activities, you should be able to:
• explain why external audits and other types of assurance services are
conducted
• discuss the duties of auditors and other assurance providers and how
these have changed over time
• explain the meaning of concepts that are fundamental to auditing and
assurance services, such as ‘independence’, ‘audit evidence’, ‘audit
risk’, ‘materiality’
• describe, in general terms, the processes involved in auditing and
other assurance services
• distinguish between compliance and substantive testing and describe
various audit tests
• discuss the form, content and importance of auditors’ reports provided
at the end of the audit or assurance service
• discuss the issue of legal liability arising from audits and other
assurance services
• discuss current developments in auditing and other assurance services.
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