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Level 6 Diploma in Accounting and Business

Audit Processes and Evidence Gathering

AB604 · Audit and Assurance — Week 10 of 16

CourseAB604
Week10 of 16
SemesterII
TutorOnline in the course chat

This week’s topics

Audit Processes and Evidence Gathering

  1. Substantive testing methodologies
  2. External confirmations and third-party verification
  3. Physical inventory observation
  4. Audit documentation and working papers

What you will be able to do

  • 4.1 Explain audit processes and techniques.

Activity

Seminar, guided reading and a short written task: explain audit processes and techniques.

Study materials

Further resources

  • ISA (UK) 200: Overall Objectives of the Independent Auditor (updated September 2025) · PDF · Frc, framework · for registered students
  • Annual Review of Audit Quality 2026 (FRC) · PDF · Frc, report · 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 9Week 11
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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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