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.