This course is to develop candidates’ understanding of the critical aspects of managing assurance engagements (including audit engagements): acceptance, planning, managing, concluding and reporting. It is to build the students’ competence in:
- Legal, Regulatory and Ethical Issues;
- Accepting Engagements and Managing Assignments;
- Planning and Undertaking work; and
- Drawing Conclusions and Reporting.
Course/Learning Objectives By the end of this study, students are expected to be able to:
- Explain an auditor’s ethical responsibility;
- Identify potential legal liability in the context of an audit engagement;
- Evaluate audit related pronouncements and explain how these are applied to the audit;
- Demonstrate an enhanced understanding of electronic technologies affecting the modern audit environment, including ACL, IDEA, and the Internet.
- Successful completion of the ICAN Foundation Courses.
- Successful completion of the ICAN Skill Courses
- A recognized degree in Accounting from any University or Higher National Diploma of any Polytechnic.
- Any other qualification for the time being approved by the Council.
- The student should possess the basic educational qualifications.