Description

KASNEB CPA ADVANCED AUDITING ASSURANCE REVISION KIT

 KASNEB CPA ADVANCED AUDITING ASSURANCE REVISION KIT UNIT DESCRIPTION

This paper is intended to equip the candidate with knowledge, skills and attitudes that will enable him/her to undertake advanced audit and assurance engagements in compliance with regulatory frameworks and International Standards on Auditing.

LEARNING OUTCOMES

A candidate who passes this paper should be able to:

• Recognise the regulatory, professional, and ethical issues relevant to those carrying out an assurance engagement
• Assess and recommend appropriate quality control policies and procedures in practice management
• Evaluate findings and results of work performed and draft suitable audit reports on assignments
• Draft different types of audit opinions based on audit evidence gathered during an
• Draft engagement letters for audit and non-audit services that fall under International Standards on Auditing and ensure compliance with the relevant legal regulations
• Incorporate emerging developments in the conduct of an

CONTENT

1.     Assurance and non-assurance engagements

2.     Audit framework and regulations

3.     Professional and ethical considerations

4.     Management of audit practice

5.     Audit evaluation and reviews

6.     Audit related assurance services

7.     Forensic accounting

8.     Concluding and reporting

9.     Regulatory Environment

10.  Contemporary issues and emerging trends