The subject guide Auditing
This subject guide has 10 main sections, covering the course syllabus and
examination techniques. Everyone has their own way of working, so the
following steps are only suggested as a guide. Work through each of the
remaining chapters (2 to 10) in the guide in the order in which they are
presented.
• Read the notes in the chapter to gain an overview of the topic.
• Read the notes in the chapter again. This time also read the relevant
material in the textbook(s), standards, regulations, or articles, making
your own notes as you do your reading. These notes will form the
basis of your learning.
• Re-read the notes in the subject guide. Take time to pause and think
about the issues that have been raised (you will also be prompted to
do this at various stages). Reflecting on these issues will improve your
understanding of the material. Noting the key points presented in
the subject guide will help you to focus on the areas which are most
important. Add to or amend the notes you made on the reading as
you do this; for example, highlight the sections of your notes which
receive more emphasis in the subject guide. Pause and think hints are
provided at the end of each chapter.
• Test yourself by attempting the activities as you work through each
chapter. Also have a go at the activities in the textbook(s) as well as
those in the subject guide. Keep your answers in a safe place so that
you can refer back to them in future.
If you cannot even begin an activity, go back and re-read the parts of the
chapter, and the relevant background reading, which cover the material in
that activity.
• Check back to the learning objectives that are set out at the start of
the chapter you have read. Can you do all the tasks noted? If not, reread
the relevant part(s) of the chapter and the relevant background
reading.
• Complete the other study tasks provided in this subject guide, for
example, the sample examination questions at the end of each chapter.
It is essential that you try to gain a thorough understanding of each topic
rather than simply learning by rote. Do not accept what you read at face
value. Rather, try to distinguish between statements of fact and statements
of opinion, and ask yourself whether the opinions you read are reasonable
– do you agree, and why (or why not)?
Throughout the course you should also try to think about a wide range
of different organisations and the audit issues that are likely to arise. To
do this, draw upon your own knowledge from work experience or from
any other contact you may have – as a consumer or otherwise – with
businesses and other organisations. This will help you to provide answers
to examination questions that reflect current practice, rather than textbook
descriptions from the past.
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