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| Post Graduate Diploma |
Year module |
NQF level: 8 |
Credits: 24 |
| Module presented in English |
Module presented online |
| Purpose: To equip students with specific competencies in Auditing - displaying a high level of integration between these competencies, with pervasive skills, ethics and professional practice, and certain accounting competencies. The module is designed to facilitate students' acquisition of these competencies through knowledge of and engagement in relevant Auditing topics at the forefront of the field; an advanced understanding of the theories, methods and techniques relevant to the field; and use such knowledge to scenarios grounded in the real-world. The module syllabus includes the following main topics: the audit process; pre-engagement activities; planning an audit; the Code of Professional Conduct, the Auditing Profession Act; King IV Report on Governance for South Africa; the Companies Act; audit evidence; tests of controls, substantive procedures and completion of the audit. |