This course provides a body of knowledge for candidates to understand the nature and diversity of audit and assurance engagements. This course provides an insight on audit and assurance processes, the methodologies and procedures. It also examines the objectives of assurance engagements and current and future developments in assurance engagements. The environment within which the auditor or assurance practitioner operates and the respective roles of the private and public sector auditors and internal audit are also discussed.
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