Auditing plays a crucial role in the smooth functioning of the financial markets by enhancing the various stakeholders’ trust in the quality of the financial statements. Most accounting and finance graduates will work in areas closely related with auditing. The module aims to give students an in-depth understanding of the concepts, techniques, theories, usage of AI in auditing, debates and limitations related to the audit of financial statements and provides students with advanced knowledge of the regulatory and professional frameworks of auditing. Moreover, this module prepares students for professional bodies’ auditing papers and introduces them to the key relevant concepts essential for a career in the auditing profession.