The application of South African regulations on the audit profession and the external auditor including corporate governance is dealt with extensively in this unit. In addition to exploring the regulations applicable to external auditors the unit also covers audit risk, controls, the use of a specialist in an audit, developing audit procedures on all business processes including the use of computer-assisted audit techniques (CAATs) and reporting on the results in the audit of groups. -- Course Website
Prerequisites: AFS2760 or AFW2760 and BTW2201
