How to Audit- An Introduction (ROI)

The course will provide an overview of the audit process discussing the requirements of the International Standards on Auditing (UK and Ireland).

The course will include a mixture of lecturing, discussions and exercises answering the questions; What is an audit? And why are audits conducted? The following key aspects will be discussed:

• Planning, controlling and recording
• Accounting systems and internal controls
• Audit evidence (including how to gather and record it)
• Reporting
• Ethical aspects of auditor independence and integrity