ACC2064 : Auditing and Assurance

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
Guided Independent StudyAssessment preparation and completion481:0048:00N/A
Scheduled Learning And Teaching ActivitiesLecture362:0072:00N/A
Guided Independent StudyDirected research and reading651:0065:00N/A
Guided Independent StudyIndependent study651:0065:00N/A
Teaching Rationale And Relationship

Lectures are used to provide the basic framework, demonstrate techniques and explain concepts and theory. Some lectures will involve 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 sit practice “mock” assessments and progress tests.

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.
Assessment Rationale And Relationship

This module will be assessed entirely by unseen examination in order to satisfy the requirements of the ICAEW Certificate and Professional Levels. Unseen examination with access to key 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 plenty of feedback on progress through undertaking worked examples.

Reading Lists