| Introduction to Auditing - AUE1501 | |||
|---|---|---|---|
| Under Graduate Degree,Diploma,Higher Certificate | Semester module | NQF level: 5 | Credits: 12 |
| Module presented in English | Module presented online | ||
| Purpose: To introduce students to the basic principles that apply in the audit world. The general principles regarding the business world, the auditing profession and the role of auditors are covered. The purpose is also to enable students to identify business and audit risk areas in an entity; to identify control measures to mitigate risks; all restricted to small and medium size enterprises. | |||
| Perspectives on Accountancy - CAS1501 | |||
|---|---|---|---|
| Under Graduate Degree,Diploma,Higher Certificate | Semester module | NQF level: 5 | Credits: 12 |
| Module presented in English | Module presented online | ||
| Purpose: To introduce students to the roles of and principles applicable to accountancy professionals and the pervasive qualities and skills associated with such roles and principles; to develop students' appreciation for the different principles and orientations of ethical behaviour in personal, business and professional accountancy contexts; to expose students to the fundamentals of fraud and corruption, including their attributes, impacts and motivators in accountancy contexts and to lay the foundation for students to practice accountancy in an ethical and professionally competent manner. | |||
| Legal Aspects in Accountancy - AUE1601 | |||
|---|---|---|---|
| Under Graduate Degree,Diploma,Advanced Certificate | Semester module | NQF level: 6 | Credits: 12 |
| Module presented in English | Module presented online | ||
| Co-requisite: CLA1501 or CLA1503 | |||
| Recommendation: CLA1501 or CLA1503 | |||
| Purpose: To enable students to gain insight into aspects of the Companies Act 2008 No.71 of 2008, as amended by the Companies Amendment Act, No. 3 of 2011, the Companies Regulations 2011. The learning outcome for this module is that students should be able to comprehend and apply the different topics prescribed in this module. | |||
| Auditing Theory and Practice - AUE2601 | |||
|---|---|---|---|
| Under Graduate Degree,Diploma,Advanced Certificate | Semester module | NQF level: 6 | Credits: 12 |
| Module presented in English | Module presented online | ||
| Pre-requisite: AUE1601 and FAC1601, CAS1501, CBC1501 & CLA1503 | Co-requisite: FAC1502 & AUE1601 | ||
| Recommendation: AIN2601, AUE2602 | |||
| Purpose: This module is intended for trainee auditors or related fields for example people who are interested in qualifying as registered accountants and auditors to develop the necessary basic competencies. The purpose of this module is to provide students with sound knowledge and skills in auditing theory and practice, which includes basic auditing concepts, statutory requirements, guidelines and auditing standards. Students credited with this module will be equipped with solid theoretical knowledge of the auditing concepts, are able to apply their knowledge of the role, duties and responsibilities of the external auditor; as well as apply the International Standards on Auditing and International Standards on Review Engagements in the statutory audit or review of an ordinary company trading in goods and services. | |||
| Corporate Governance in Accountancy - AUE2602 | |||
|---|---|---|---|
| Under Graduate Degree,Diploma,Advanced Certificate | Semester module | NQF level: 6 | Credits: 12 |
| Module presented in English | Module presented online | ||
| Pre-requisite: FAC1601, CAS1501, CBC1501 & CLA1503 | Co-requisite: FAC1502 | ||
| Recommendation: AIN2601, AUE2601 | |||
| Purpose: This module is intended for trainee auditors or related fields for example people who are interested in qualifying as registered accountants and auditors to develop the necessary basic competencies. The purpose of this module is to provide students with sound knowledge and skills in the principles of corporate governance and statutory matters, and internal controls in the business cycles. Students credited with this module are equipped with solid theoretical knowledge regarding corporate governance and statutory matters, and for identifying and evaluating the efficiency of internal controls in different business cycles to report to management of an ordinary company trading in goods and services. | |||
| The Audit Process - AUE3761 | |||
|---|---|---|---|
| Under Graduate Degree,Diploma,Advanced Diploma | Year module | NQF level: 7 | Credits: 24 |
| Module presented in English | Module presented online | ||
| Pre-requisite: AUE2601 & AUE2602 | |||
| Recommendation: FAC3764, TAX3761 | |||
| Purpose: This module is intended for to equip students with specific competencies in Auditing. Students are expected to display a high level of integration between these competencies, with pervasive skills, ethics and professional practice, and certain accounting competencies. The module is designed to facilitate students' acquisition of these competencies through knowledge of and engagement in relevant Auditing topics at the forefront of the field, an understanding of the theories, methods and techniques relevant to the field and a thorough understanding of how to apply such knowledge to scenarios grounded in the real-world. The course syllabus includes the following main topics: the audit process, pre-engagement activities, planning an audit, audit evidence, tests of controls, substantive procedures, and completion of the audit. | |||