91精品黑料吃瓜

Overview

This module offers you an in-depth assessment of how audits work, why they matter, and the contemporary issues shaping the auditing profession today. You will dive into real-world challenges, examining key theoretical frameworks, auditing standards, audit quality, corporate governance, and internal controls. Furthermore, you will uncover the economics of assurance services and understand the crucial role of auditor independence and audit pricing. Through engaging case studies and hands-on activities, you will develop critical thinking, problem-solving, and communication skills鈥攁ll essential for a successful career in the auditing profession.

This module provides an in-depth exploration of auditing and assurance, equipping students with the critical knowledge and skills required for professional practice. It examines the legal, regulatory, and ethical frameworks governing audit and assurance, emphasizing their impact on professional responsibilities and decision-making. A key focus is on risk assessment, audit planning, and execution, where students develop the ability to design and implement appropriate procedures tailored to the objectives of both audit and non-audit engagements. The module also covers internal controls and financial systems, encouraging students to critically evaluate their effectiveness in ensuring accurate financial reporting. Audit completion and reporting are integral aspects, with an emphasis on synthesizing findings and producing comprehensive reports that align with professional standards and stakeholder expectations. Additionally, students will explore special audits and other assurance engagements, including forensic investigations and compliance reviews, to understand the diverse scope of audit services. Contemporary developments in auditing and assurance, including emerging technologies and evolving regulatory trends, are critically analyzed to prepare students for the dynamic nature of the profession. Performance evaluation and problem-solving skills are developed through the application of auditing theories to complex real-world challenges. The broader role of audit and assurance in corporate governance, risk management, and sustainability is also examined, encouraging students to reflect on its societal implications and strategic importance.

Assessment Strategy

-threshold -C (50-59%) -Work demonstrating an adequate attempt at acquiring and applying knowledge. Content1.Partial identification of the issues 2.Adequate understanding and use of appropriate conceptual frameworks, experience and facts; some errors 3.Some evidence of consulting source material 4.No originality 5.Insufficient relevance Structure 1.Links parts together, but lacks a coherent structure 2.Clear, but limited, objectives 3.Does not always reach a conclusion 4.Weakened by inappropriate or inaccurate use of language

-good -B (60-69%) Work demonstrating high level of analytical and applied competence on a broad range of factors. Free of major errors. Content 1.Clear identification of the issues 2.High standard of critical analysis using appropriate conceptual frameworks and/or applying relevant experience and facts 3.Good evaluation and synthesis of source material 4.Shows some fresh thinking and originality 5.Substantially relevant Structure 1.Clearly structured and logically developed 2.Clear, relevant and attainable objectives 3.Relevant conclusions 4.Supported by an appropriate range and use of language

-excellent -A (70%>) Work of excellent quality in every respect. Focused and comprehensive, with critical depth and insight. Representing a model answer at the top end of the range. Content 1.Concise and comprehensive identification of the issues 2.Excellent standard of critical analysis using appropriate conceptual frameworks and/or applying relevant experience and facts 3.Comprehensive and excellent use, evaluation and synthesis of source material 4.Shows fresh thinking and originality 5.Wholly relevant Structure 1.Well structured and logically developed 2.Exceptionally clear, relevant and attainable objectives 3.Clearly spelled out and relevant conclusions 4.Supported by a good range and appropriate use of language

Learning Outcomes

• Critically assess the legal and regulatory environment and its impact on audit and assurance practices.

• Develop advanced problem-solving skills to address complex challenges in auditing and assurance, including the integration of emerging technologies.

• Evaluate and critically analyze the foundational theories of auditing that inform research and practice in the field.

• Plan and design the necessary procedures to achieve the objectives of audit and non-audit assignments and prepare appropriate reports.

• Reflect the role of auditing and assurance in corporate governance, risk management, and sustainability, while applying current trends and developments to real-world scenarios and assessing their broader societal impact.