Format of the Report
Plagiarism will be severely penalised.
Identify and distinguish between tests of controls, substantive tests of transactions and substantive tests of balances.
Identify and understand when the auditor will undertake substantive audit procedures in response to specific assessed risks of material misstatement.
Understand how assertions relate to account balances
Understand how to select the most efficient and effective combination of audit procedures that allows them to achieve the audit objective
Active participation in an “audit team context” with professional group discussions
Co-operation with fellow students to produce a joint deliverable on time and to a high standard.
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