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This module is designed to provide candidates with the necessary knowledge and higher level skills to perform the responsibilities of a registered auditor within the framework of relevant Ghana legislation and international standards. Module outcomes are based on the requirements of the International Standards on Auditing (ISAs). Further work is then developed to cater for the requirements of public sector audits.
On completion of this module, candidates will reach a competency sufficient to be able to:
(A)Evaluate and advise on ethical and legal issues for specified audit and assurance engagements(B)Evaluate a specified audit and assurance engagement and prepare an engagement plan(C) Apply audit and assurance methods, for a specified engagement, to gather evidence(D) Evaluate, for a specified engagement, audit and assurance evidence and conclude and report on the engagement(E)Outline the statutory role of government external audit internationally and in Ghana and explain the concepts and mechanisms of public accountability in Ghana(F)Describe, explain and apply appropriate audit methods to public sector audits (G) Analyse contemporary issues