SOAS University of London

School of Finance and Management

Audit and Assurance

Module Code:
FHEQ Level:
Year of study:
Year 3
Taught in:
Term 2

This module introduces students to the theory and practice of auditing. The module introduces the conceptual framework of audit and relates it to real life examples. Topics covered include the regulation of audit, authority to audit and the role of the professions; ethics and independence; auditor's duty and the expectation gap; international auditing standards; the nature of evidence and its application to assertions including the assessment of evidence and audit judgements; the techniques of audit, audit process and audit risk, internal control; the auditors' report and the true and fair view.

Objectives and learning outcomes of the module

On successful completion of this module a student will be able to:

  • Demonstrate knowledge and understanding of the underlying conceptual frameworks of an audit and related ethical and regulatory issues
  • Demonstrate a critical awareness of the role of international auditing standards
  • Explain the nature of audit evidence how it is established and evaluated and how auditors reach conclusions and judgements
  • Identify and evaluate the techniques of auditing and the processes of audit
  • Critically analyse the contents of the auditors report

Method of assessment

This module is assessed by written coursework (30%) and by one two hour examination (70%)

Suggested reading



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