Auditing Skills Series Year 2

With audit regulation becoming more complex and with the continuous focus by the regulators on audit quality, our interactive and on-demand e-learning gives your students the knowledge and skills they need to be effective on your audits
and to enhance audit quality.

Focusing on the underlying requirements of the auditing standards, the programme takes students on a learning journey from introducing the basics concepts of auditing such as materiality and risk through to how to audit complex balances such as provisions. Professional scepticism and the need for documentation are themes which run through all years.

As part of the learning, students will perform audit testing in a case study environment, using source documents and completing testing as they would on a real audit. The structure of the courses offers flexibility and opportunities for just-in-time learning where students can complete a short module before undertaking tasks on the audit, enabling them to put the learning into practice right away.

Year 2 Modules:

  • Exercising Professional Scepticism and Professional Judgment
  • Planning Overview
  • Preliminary Analytical Review
  • Understanding the Entity
  • Audit Risk and Assertions
  • Fraud Risk Assessment
  • Materiality
  • Understanding Internal Controls
  • Understanding ITGCs
  • Sampling
  • Substantive Analytical Review
  • Tests of Controls
  • Subsequent Events
  • Going Concern
  • Review of Financial Statements including Cashflow Statements
  • Supervision and Review
  • How to Audit - Income Statement - Revenue
  • How to Audit - Income Statement - Expenses
  • How to Audit - Trade Payables
  • How to Audit - Other Liabilities
  • How to Audit - Other Receivables
  • How to Audit - Intangible Assets
  • How to Audit - Tax
  • How to Audit - Journals
  • How to Audit: Related Party Transactions


Early Careers Course
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Flexible solutions

We offer a range of solutions to meet your training needs. To discuss your memberships or bespoke packages needs contact us on 0330 058 7141 or email us.

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