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Level 6 Diploma in Accounting and Business

Applying Audit and Assurance in practice: case studies

AB604 · Audit and Assurance — Week 12 of 16

CourseAB604
Week12 of 16
SemesterII
TutorOnline in the course chat

This week’s topics

Applying Audit and Assurance in practice: case studies

  1. Case analysis
  2. Linking theory to practice
  3. Evaluating evidence

What you will be able to do

  • 2.4 Evaluate the value of a statutory audit.
  • 3.1 Analyse audit risk.
  • 4.2 Evaluate the impact of the legal and professional requirements on the performance of an audit.

Activity

Case-study workshop: apply the unit’s concepts to a real or realistic case and evaluate the outcome.

Study materials

Videos

  • AAA SPECIMEM EXAM - Q1 - Crux - ACCA Advanced Audit and Assurance (AAA) · YouTube · OpenTuition · 33 min · for registered students

Further resources

  • Annual Review of Audit Quality 2026 (FRC) · PDF · Frc, report · for registered students
  • ISA (UK) 315: Identifying and Assessing the Risks of Material Misstatement (updated September 2025) · PDF · Frc, framework · for registered students
  • ISA (UK) 200: Overall Objectives of the Independent Auditor (updated September 2025) · 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 11Week 13
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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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