Skip to main content


ACC2064 : Auditing and Assurance

  • Offered for Year: 2021/22
  • Module Leader(s): Mr Christopher Soan
  • Demonstrator: Mr Aidan Beck
  • Owning School: Newcastle University Business School
  • Teaching Location: Newcastle City Campus
Semester 1 Credit Value: 10
Semester 2 Credit Value: 15
ECTS Credits: 13.0


• To develop students’ understanding of Audit and Assurance.
• To cover the material required by ICAEW for its Certificate and Professional Level papers 'Auditing' and 'Auditing and Assurance'.

Outline Of Syllabus

- The concept, process and need for assurance
- Internal controls
- Gathering evidence on an assurance engagement
- Professional ethics
- Legal, ethical and current issues
- Accepting and managing engagements
- Concluding and reporting in assurance engagements

Teaching Methods

Teaching Activities
Category Activity Number Length Student Hours Comment
Scheduled Learning And Teaching ActivitiesLecture51:005:00Mock exams in Semester 1 (Assurance) and Semester 2 (Audit and Assurance)
Scheduled Learning And Teaching ActivitiesLecture381:0038:00In-person lectures; potential 2 x 1 hour sessions or 1 x 2 hour sessions
Guided Independent StudyAssessment preparation and completion641:0064:00Extensive question practice within own time is a requirement.
Guided Independent StudyDirected research and reading641:0064:00N/A
Scheduled Learning And Teaching ActivitiesSmall group teaching61:006:00In-person seminar type sessions
Guided Independent StudyIndependent study661:0066:00N/A
Scheduled Learning And Teaching ActivitiesScheduled on-line contact time71:007:00Q&A live sessions ONLINE
Teaching Rationale And Relationship

Structured guided learning sessions are used to provide the basic framework, demonstrate techniques and explain concepts and theory. The module will include worked examples to develop problem-solving and technical skills which students can then practice. These are supported by student reading of texts and directed learning where students must practice questions to help them prepare for the final assessment. Students will also receive formative feedback by sitting “mock” assessments for Papers 'A' (Semester 1) and 'B' (Semester 2) and completing progress tests as part of independent study for self-marking.

Assessment Methods

The format of resits will be determined by the Board of Examiners

Description Length Semester When Set Percentage Comment
Written Examination901A30Organised in house by NUBS in Nov/ Dec.
Written Examination1502A70Organised in house by NUBS in BAF Assessment Period.
Formative Assessments
Description Semester When Set Comment
Written Examination1MMock Exam
Written Examination2MMock exam
Prob solv exercises1MPractice questions are provided for students to sit and mark in their own time as part of independent study.
Prob solv exercises2MPractice questions are provided for students to sit and mark in their own time as part of independent study.
Assessment Rationale And Relationship

This module will be assessed entirely by unseen examinations in order to satisfy the requirements of the ICAEW Certificate Level (Semester one) and Professional Level (Semester Two). Unseen examinations with access to Open Book reference materials is a sensible assessment strategy for knowledge and understanding and for the skills developed on this module.

Students will have the opportunity to gain feedback on progress by interaction and active undertaking of worked examples and completing progress tests and mock assessments, which are self marked and marked, respectively and gone through in-class with marker comments.

There are no alternative assessments. Accreditation requires in-person invigilated assessments by virtue of this module forming part of the ICAEW 'Golden Four' assessments.

Reading Lists