Description
A candidate who passes this CPA paper should be able to:
- Apply international standards in auditing and assurance engagements
- Analyse the responsibility of the auditor in audit strategy and audit plan
- Gain the knowledge of audit consideration during the audit of consolidated financial statements
- Know the concept of due diligence, investigation and forensic audit
- Determine and apply knowledge of reporting in professional practice
- Understand and explain the concept of compliance audit, performance audit and comprehensive audit in relation to the Auditor General.
