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Level 6 Diploma in Accounting and Business

Audit Finalisation, Reporting, and Regulatory Impact

AB604 · Audit and Assurance — Week 11 of 16

CourseAB604
Week11 of 16
SemesterII
TutorOnline in the course chat

This week’s topics

Audit Finalisation, Reporting, and Regulatory Impact

  1. Subsequent events review
  2. Going concern evaluation
  3. Modified and unmodified audit opinions
  4. Legal liability and professional standard compliance impact

What you will be able to do

  • 4.1 Explain audit processes and techniques.
  • 4.2 Evaluate the impact of the legal and professional requirements on the performance of an audit.

Activity

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

Study materials

Further resources

  • ISA (UK) 700 (Revised May 2026): Forming an Opinion and Reporting on Financial Statements · PDF · Frc, framework · for registered students
  • Annual Review of Audit Quality 2026 (FRC) · PDF · Frc, report · for registered students
  • Revised Ethical Standard 2024 (FRC) · PDF · Frc, framework · 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 10Week 12
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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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