Centre for Professional Development and Lifelong Learning

Accounting and Finance

Advanced Audit Assurance

Overview

This course will focus on the legal and regulatory environment within auditing including topics such as money laundering and professional and ethical considerations. It will focus the on processes and procedures involved in practice management including quality control, and the acceptance and retention of professional engagements. This course will explore financial statement auditing including planning and documenting evidence in addition to evidence evaluation and review and reporting on an audit of historical information. Furthermore, topics such as due diligence, forensic auditing, and current issues and developments will be discussed.
 

What will I Learn?

 
On successful completion of this course students will be able to:

  • Assess the impact of the legal and regulatory environment on audit and assurance practice.
  • Demonstrate the ability to work effectively on an assurance or other service engagement within a professional and ethical framework through the examination of real-world and scenario-based problems.
  • Critically evaluate an auditor’s report.
  • Assess appropriate quality control policies and procedures in practice management.
  • Formulate the work required to meet the objectives of audit and non-audit assignments.
  • Apply the International Standards on Auditing to real-world auditing cases and scenarios.
  • Discuss the current issues and developments relating to the provision of audit-related and assurance services.

Who Should do this Course

Important Information

 
Advanced Audit and Assurance (AAA) is a key paper in the ACCA syllabus which focuses on the auditing practices and processes performed by auditors. Hence, this course has been designed to capture the themes and topics covered in ACCA’s Advanced Audit and Assurance syllabus. This course will also examine strategic and operational financial information, and other relevant financial information found in client business. Additionally, the course will examine processes including audit planning and audit reporting. It will enable students to develop competency in advanced auditing practices as well as the accurate reporting of audit information.

The course will use the following teaching/learning resources:

  • Cases
  • ACCA student resources
  • BPP student resources

At a Glance

  • Admissions Term: 2025/2026 Semester I
  • Date: September to December 2025
  • Time:
  • Duration: 1 semester
  • Certificate Awarded: Postgraduate Professional Development Certificate of Competence
  • Course Code: ACCT 6032
  • Capacity:
  • Cost: BDS $2,050 (USD $1,025) {with assessment} ; BDS $1,750 (USD $875) {without assessment}

The following topics/concepts/theories will be addressed:
 

  • The Regulatory Environment
  • Professional and Ethical Considerations
  • Quality Control and Practice Management
  • Planning and Conducting an Audit of Historical Financial Information
  • Completion, Review and Reporting
  • Other Audit and Assurance Assignments
  • Current Issues and Developments

The course will be assessed using coursework and a final examination weighted as follows:

  • Coursework – 50%
  • Individual Project – 30%
  • Group Assignment – 20%
  • Final Examination – 50%

The final 3-hour exam may consist of case analyses, scenario-based questions, and analytical and problem-solving questions.