CPA Section 4 – Auditing and Assurance (KASNEB)


This unit is intended to equip the candidate with knowledge, skills and attitudes that will enable him/her to conduct the audit of an entity.

What Will I Learn?

  • A candidate who passes this paper should be able to:
  •  Describe the nature and purpose of auditing
  •  Describe the regulatory framework governing the external audit of financial statements, including an understanding of International Standards of Auditing where appropriate and Professional Ethics and codes of conduct
  •  Describe the rights, duties and professional obligations of an auditor
  •  Explain the process of planning an audit and the necessity for an appropriate audit programme taking into account audit evidence and audit risk (excluding group accounts)
  •  Explain the risk based approach to audit of limited companies; describe the audit evidence required in specified situations
  •  Describe the audit work required at the final review and report stage of an audit
  •  Explain the role of internal audit.

Topics for this course

50 Lessons

Assurance and Non-assurance Engagements

Definition and objectives
Elements of an assurance engagement
Types of assurance engagements
Levels of assurance and reports
Non-assurance engagements

Nature and Purpose of an Audit

Audit Legal and Professional Framework

Planning and risk assessment

Overview of forensic accounting

Internal Control Systems

Audit Evidence

Overall Audit Review

Audit Reports

Auditing in the Public Sector

Emerging Issues and Trends

About the instructors

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50 Courses

45 students

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