This advanced unit introduces students to the critical role of assurance and audit with emphasis on both theory and practice, in real world scenarios, using the 'risk-based' approach.  

The unit content covers auditing and assurance concepts, frameworks, case law, standards and regulations for auditors' engagement, planning, decision-making processes, risk assessments, testing procedures and reporting obligations. Also specialist areas, global importance and future directions in the assurance and auditing environment internationally are covered.

For these reasons, the analytical, appraisal, thinking, problem-solving, team work, written and oral communications skills are developed using the "case study method".