| University | Qualifi Ltd |
|---|---|
| Subject | AF703 Strategic Auditing (R/615/3317) |
AF703 Assignment Brief
| Qualification | Qualifi Level 7 Diploma in Accounting and Finance: 603/0723/7 |
|---|---|
| Unit Code | AF703 |
| Unit Title | Strategic Auditing |
| Unit Reference | R/615/3317 |
| Credits | 20 |
| TQT | 200 |
| GLH | 80 |
Assignment Aim
The aim of this unit is to help learners understand the ability to choose and apply suitable investigative techniques to a variety of situations that are simple and non-simple in the accounting environment. The unit provides an emphasis on the aims, objectives and methods of auditors and their contribution to the achievement of a true and fair view on the published accounts.
Learning Outcomes and Assignment Criteria
| Learning Outcomes | Assessment Criteria |
| To achieve this unit a learner must be able to: | Assessment of these outcomes demonstrates the learner can: |
| 1: Identify and evaluate the history and the current regulatory environment for auditing. | 1.1: Identify the history and current regulatory environment for auditing. |
| 1.2: Evaluate on the historical and current regulatory environment for auditing. | |
| 2: Understand and critically apply the rules of professional conduct for the auditors. | 2.1: Identify the rules of professional conduct |
| 2.2: Identify the critical application of the rules of professional conduct for the auditors. | |
| 3: Evaluate the importance of legal and professional requirements when performing the audit | 3.1: Identify the importance of legal professional requirements |
| 3.2: Evaluate the identified requirements on the performance of audit. | |
| 4: Critically analyse the
effectiveness of audit monitoring processes. |
4.1: Identify and analyse an audit strategy in general. |
| 4.2: Critically analyse the effectiveness of the audit monitoring process. | |
| 5: Identify the risk involved in an audit and the use of suitable measures to minimise the risk. | 5.1: Identify the risk involved in the process of auditing. |
| 5.2: Categorise appropriate measures to minimise the risk identified. | |
| 5.3: Critically assess the current developments in Auditing. | |
| 6: Be able to identify and explain the linkage between accounts preparation and the conduct of audit. | 6.1: Identify the link between preparation of accounts and the audit conducted. |
| 6.2: Explain the link between preparation of accounts and the audit conducted. | |
| 7: Identify and critically assess on the current developments in auditing. | 7.1: Identify the current developments in auditing. |
| 7.2: Critically assess the current developments in Auditing. |
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