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Advanced Audit and Assurance Course

Advanced Audit and Assurance Course

Duration: 6 Months

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Learning Outcomes

Who is the program for?

• Develop advanced knowledge of auditing principles, standards, and practices
• Enhance learners’ ability to plan, execute, and evaluate audit engagements
• Build critical understanding of risk assessment, internal controls, and fraud detection
• Equip learners with professional judgment and ethical decision-making skills
• Prepare learners for professional roles in audit, assurance, and compliance

Upon completion of the course, learners will be able to:

  1. Critically evaluate audit frameworks, standards, and regulatory environments
  2. Plan and design audit strategies based on risk assessment techniques
  3. Assess internal control systems and recommend improvements
  4. Apply audit procedures to gather sufficient and appropriate audit evidence
  5. Analyse financial statements and detect material misstatements or fraud risks
Module 1: Audit Framework and Regulatory Environment
  • Nature, purpose, and scope of auditing and assurance
  • International Standards on Auditing (ISAs)
  • Roles and responsibilities of auditors
  • Legal and professional regulations governing audit
  • Corporate governance and audit committees
  • Ethical framework (integrity, objectivity, independence)
Module 2: Audit Planning and Risk Assessment
  • Audit planning process and audit strategy
  • Understanding the entity and its environment
  • Risk assessment procedures
  • Materiality and audit risk model
  • Identification and assessment of significant risks
  • Use of analytical procedures in planning
Module 3: Internal Control and Audit Evidence
  • Components of internal control systems (COSO framework)
  • Evaluation and testing of internal controls
  • Control risk and its implications
  • Types of audit evidence (documentary, physical, analytical)
  • Audit sampling techniques
  • Use of technology in auditing (CAATs)
Module 4: Audit Procedures and Completion
  • Substantive procedures and tests of details
  • Audit of financial statement elements (assets, liabilities, revenue, expenses)
  • Related party transactions
  • Going concern assessment
  • Subsequent events review
  • Audit documentation and working papers
Module 5: Audit Reporting, Ethics and Emerging Issues
  • Types of audit opinions (unmodified, qualified, adverse, disclaimer)
  • Structure of audit reports
  • Communication with management and those charged with governance
  • Professional ethics and auditor independence
  • Fraud and error detection responsibilities
  • Emering issues in auditing (forensic audit, sustainability audit, AI in auditing)
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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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