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Level 6 Diploma in Accounting and Business

Contemporary Developments in Audit Practice

AB604 · Audit and Assurance — Week 6 of 16

CourseAB604
Week6 of 16
SemesterII
TutorOnline in the course chat

This week’s topics

Contemporary Developments in Audit Practice

  1. Automated audit tools and data analytics
  2. Continuous auditing and artificial intelligence
  3. Environmental, social, and governance (ESG) assurance
  4. Audit market reform proposals
  5. Technologies Disrupting Financial Audit Process
  6. Beyond greenwashing: How ESG became a corporate battleground

What you will be able to do

  • 2.3 Review current developments in auditing.

Activity

Start with this week’s 2 videos, then: Seminar, guided reading and a short written task: review current developments in auditing.

Study materials

Videos

  • Technologies Disrupting Financial Audit Process · YouTube · SANS Institute · 60 min · for registered students
  • Beyond greenwashing: How ESG became a corporate battleground · YouTube · London Business School · 31 min · for registered students
  • ICAEW Insights In Focus: Where next for audit and governance reform? · YouTube · ICAEW · 35 min · for registered students

Further resources

  • UK Corporate Governance Code 2024 · PDF · Frc, guidance; 19 pages · for registered students
Materials marked “for registered students” open in the student portal, which is set up as soon as you receive final acceptance.
Week 5Week 7
Course chat

Admitted students ask questions on this week’s page in the student portal: an AI assistant trained on the course answers first, and during the course’s timetabled classes Connect to your tutor brings your tutor into the chat, who may start a call if needed.

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Course plan
  • Week 1: Foundations and Objectives of Internal Audit
  • Week 2: Internal Audit Principles and Techniques
  • Week 3: Comparative Analysis of Internal and External Audit
  • Week 4: The Auditing Regulatory Environment and Statutory Value
  • Week 5: Professional Ethics and Auditor Conduct
  • Week 6: Contemporary Developments in Audit Practice
  • Week 7: Audit Risk Analysis
  • Midterm: Midterm evaluation
  • Week 9: Minimising and Managing Audit Risk
  • Week 10: Audit Processes and Evidence Gathering
  • Week 11: Audit Finalisation, Reporting, and Regulatory Impact
  • Week 12: Applying Audit and Assurance in practice: case studies
  • Week 13: Assignment workshop: research, planning and referencing
  • Week 14: Assignment workshop: drafting, feedback and improvement
  • Week 15: Review and coursework completion
  • Final: Final assessment and submission
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