Implementing Audit Procedures Course

Duration: 6 Months

Learning Outcomes

Who is the program for?

• Understand the regulatory environment and the importance of International Standards on Auditing (ISAs).
• Develop skills in assessing inherent and control risks within various business cycles.
• Master the techniques for gathering sufficient and appropriate audit evidence.
• Enable students to document audit workpapers that meet professional and legal requirements.
• Cultivate an ethical mindset, focusing on professional skepticism and integrity.

Upon successful completion of this course, students will be able to:

Calculate the personal income tax liability for employees and self-employed individuals.
Determine taxable profits for businesses by adjusting accounting profits for tax purposes.
Compute capital gains and losses for individuals and companies upon the disposal of assets.
Prepare VAT returns and understand the implications of different VAT schemes.
Apply current tax legislation to ensure accurate and timely filing of tax computations.

Module 1: Audit Planning and Risk Assessment

The Audit Process: Overview of the stages from engagement acceptance to final reporting.
Audit Risk Model: Analyzing the relationship between Inherent Risk, Control Risk, and Detection Risk.
Materiality: Determining quantitative and qualitative thresholds for financial misstatements.
Understanding the Entity: Procedures for identifying risks of material misstatement due to fraud or error.

Module 2: Internal Controls and Compliance Testing

Components of Internal Control: Evaluating the control environment, risk assessment process, and monitoring activities.
Documentation Techniques: Using flowcharts, narratives, and internal control questionnaires (ICQs).
Tests of Controls: Designing procedures to check if controls are operating effectively (e.g., authorization, segregation of duties).
Reporting on Controls: Identifying and communicating significant deficiencies to those charged with governance.

Module 3: Substantive Procedures – Assets and Liabilities

Audit of Non-Current Assets: Verifying existence, ownership (rights), and valuation (depreciation/impairment).
Inventory Auditing: Observing physical counts and testing for cut-off and net realizable value (NRV).
Receivables and Payables: Direct confirmation procedures (circularization) and subsequent payment testing.
Bank and Cash: Reviewing bank reconciliations and verifying year-end balances.

Module 4: Substantive Procedures – Income and Expenses

Revenue Recognition: Testing for occurrence and accuracy in the sales cycle.
Operating Expenses: Vouching expenses to supporting documentation (invoices, contracts).
Payroll Audit: Testing for “ghost employees,” correct tax withholdings, and gross pay calculations.
Analytical Procedures: Using ratios and trend analysis to identify unusual fluctuations in the Statement of Profit or Loss.

Module 5: Completion, Review, and Reporting

Subsequent Events: Identifying events occurring between the reporting date and the audit report date (IAS 10).
Going Concern Review: Assessing management’s assumptions about the entity’s ability to continue operations.
Management Representation Letters: Understanding the purpose and limitations of written representations.
The Audit Report: Drafting unmodified vs. modified opinions (Qualified, Adverse, and Disclaimer of Opinion).

Project

Flexible Installments Available Now

Application Procedure For National Students

Counseling
Students should submit a request with these links and one of our admissions officers will contact you for counseling and address all your queries.

Application
After submitting the request form, Students should submit the application form. Click here to fill out the application form.

Offer Letter
Once the application is submitted, ASTI will issue an offer letter and the student ID card.

Campus Tour
Students will be invited to ASTI for a campus tour so that students can experience the different labs, classrooms, libraries, auditorium, and more.

Registration
Students should pay the registration fees to block their seats.

Enrollment
Once the registration is done, learners can enroll and start learning #from the UAE Leading Technical Training Institute, ASTI.

Application Procedure For International Students

E-Counseling
Learners should submit a request with these links, and one of our admissions officers will contact you to provide E-Counseling and address all your queries.

Application
After submitting the request form, Students should submit the application form. Click here to fill out the application form.

Offer Letter
An offer letter will be issued by ASTI once the information provided in the application form has been verified.

Interview
An interview will be conducted with learners to discuss in brief the process, fee structure, and program you’re enrolling in.

Registration
After the interview, learners need to pay the fee in order to continue with the registration process. Payment details will be shared with you by our admission officers. Register a safe payment of fees using a credit or debit card, or choose any other method of payment available.

Visa Application
Once the payment is received, ASTI will send a visa application form, which learners need to fill out to proceed with visa processing.

Enrollment
A visa copy will be shared with learners, and learners can enroll and start learning from ASTI.

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During my studies for level 5, Diploma in Information Technology, all of the teachers were really helpful and friendly. They have deep knowledge in their respective fields and their teaching

Enginerring Foundation Programs

Learners then benefit from a nationally recognized Level 3 qualification and can go for University entry or contributes to the framework of an apprenticeship in Engineering. In this study program,

Enginerring Foundation Programs

During my studies for level 5, Diploma in Information Technology, all of the teachers were really helpful and friendly. They have deep knowledge in their respective fields and their teaching

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Implementing Audit Procedures Course

Implementing Audit Procedures Course

Duration: 6 Months

Learning Outcomes

Who is the program for?

Module 1: Audit Planning and Risk Assessment

Module 2: Internal Controls and Compliance Testing

Module 3: Substantive Procedures – Assets and Liabilities

Module 4: Substantive Procedures – Income and Expenses

Module 5: Completion, Review, and Reporting

Project

Flexible Installments Available Now

Application Procedure For National Students

Application Procedure For International Students

Tools you’ll be familiar with

What Our Alumni Say

Mary Johnson

Imran

John Smith

Blogs

June 19, 2024

Powering the Future: Essential Skills for a Career in Electric Vehicle Engineering

September 8, 2025

What Do You Really Learn in an HVAC Training Course? Skills, Tools, and Career Paths

August 18, 2025

What Every Electric Vehicle Engineering Course Should Teach: EV Engineering Certification in the UAE

August 12, 2025

From Mechanic to Expert: How Professional Automotive Diagnostics Certification Elevates Your Career

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