Students are required to:

1.1- Identify and distinguish between tests of controls,substantive tests oftransactions 

and substantive tests of balances.

1.2- Identify and understand when the auditor will undertake substantive audit 

procedures in response to specific assessed risks of material misstatement.

1.3- Understand how assertions relate to account balances

1.4- Understand how to select the most efficient and effective combination of audit 

procedures that allows them to achieve the audit objective

1.5– Active participation in an “audit team context” with professional group 

discussions

1.6- Co-operation with fellow studentsto produce a joint assignmentin a report format 

on time and to a high standard along with power-pointslides

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