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Qualification - OTHM Level 7 Diploma in Accounting and Finance
Unit Name - Strategic Audit
Unit Number - Unit 05
Unit Reference - Y/615/3240
Level - Level 7
Credits - 20
Assignment Title - Strategic Audit
Learning Outcome 1: Understand historic and current auditing processes and procedures
Learning Outcome 2: Understand the importance of legal and professional requirements when completing an audit
Learning Outcome 3: Understand audit strategy
Learning Outcome 4: Understand the risk involved in the audit process
Learning Outcome 5: Understand current developments in auditing
For the purpose of this assignment, you have been employed by a large auditing firm as a senior audit practitioner. The audit firm specializes in audit and assurance services across a relatively large geographic area.
You have been asked to prepare a presentation and accompanying business report can be presented to new members of the audit firm. You are required to include the following information in your presentation and / or accompanying notes.
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Part 1. A review of historic and current auditing processes and procedures. You are advised to include practical examples based on an audit firm you have researched.
Part 2. A review of current developments in auditing and an assessment of the importance of the current development in audit processes.
Part 3. An assessment of the rules of professional conduct for auditors.
Part 4. An explanation and assessment of the importance of legal and professional requirements for auditors working in an audit firm.
Part 5. An analysis of audit strategies used in business organizations with an assessment of the effectiveness of audit monitoring processes.
Part 6. A discussion of the risk involved in the audit process and a review of measures to minimize identified risk.
Part 7. An explanation of the link between account preparation and audits completed.
1. Understand historic and current auditing processes and procedures
Review the historic and current auditing regulatory environment
Identify the rules of professional conduct for auditors Critically assess the rules of professional conduct for auditors
2. Understand the importance of legal and professional
requirements when completing an audit
Explain the legal and professional requirements when completing an audit
Evaluate the importance of the legal and professional requirements on the performance of an audit
3. Understand audit strategy
Analyse audit strategy used in business organisations Assess the effectiveness of the audit monitoring process
4. Understand the risk involved in the audit process
Discuss the risk involved in the audit process
Analyse appropriate measures to minimise identified risk
Explain the link between account preparation and the audit completed
5. Understand current developments in auditing
Review current development in auditing
Assess the importance of the current developments in audit processes
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