1. Demonstrate a cohesive knowledge on the legislative and ethical
requirements and responsibilities in completing and reporting on
assurance and audit tasks.
4. Explain and exemplify audit sampling techniques, substantive tests of
client’s transactions and balances including auditor’s reporting
5. Apply tools, techniques, and frameworks to specific audit contexts.
6. Distinguish any weaknesses in the internal control procedures and
potential risk factors.
7. Learn how to conduct substantive tests of transactions and balances and
design an audit strategy to address the risks of errors in the financial