Professor Phillip Ormrod B.Com; MA.; ACA

Audit and assurance is an independent professional service, typically provided by accountants, with the goal of improving the quality of information or the context of the information so that decision makers can make more informed and lower risk decisions.

The module is taken by second year students. It examines auditing objectives, processes and procedures. It includes planning, risk assessment, internal control assessment, audit evidence, reporting and ethics. It uses international auditing standards (ISAs) as the regulatory basis for auditing.

This module is accredited by professional accounting bodies.

This module builds on prior knowledge from the Audit and Assurance module to develop skills in the application of auditing techniques including the use of judgement.

Audit quality is considered in the application of auditing in complex scenarios in a range of industries.

The module is taken by third year students.

This module is accredited by professional accounting bodies.