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Paper 3.1
Audit and Assurance Services
Syllabus aim
To ensure that candidates can exercise judgement and apply techniques in the analysis of matters relating to the provision of audit and assurance services, and can evaluate and comment on current practices and developments.
Objectives
On completion of this paper candidates should be able to:
- demonstrate their ability to work within a professional and ethical framework
- understand current issues and developments relating to auditing and the provision of audit-related and assurance services
- explain and evaluate the auditor’s position in relation to the acceptance and retention of professional appointments
- evaluate and recommend quality control policies and procedures
- identify and describe the work required to meet the objectives of audit and nonaudit assignments
- apply and evaluate the requirements of relevant Statements of Auditing Standards (International Standards on Auditing from December 2005)
- evaluate findings and the results of work performed and draft suitable reports on assignments
- demonstrate the skills expected in Part 3.