LEARNING OUTCOMES
A candidate who passes this paper should be able to:
Recognise the regulatory, professional, and ethical issues relevant to those carrying out
an assurance engagement
Assess and recommend appropriate quality control policies and procedures in practice
management
Evaluate findings and results of work performed and draft suitable audit reports on
assignments
Draft different types of audit opinions based on audit evidence gathered during an audit.
Draft engagement letters for audit and non-audit services that fall under International
Standards on Auditing and ensure compliance with the relevant legal regulations
Incorporate emerging developments in the conduct of an audit.
ADVANCED AUDITING AND ASSURANCE(AAA)
