The rationale behind every module is to offer the student all possible knowledge in each module of the course, in order to be able to deepen their understanding and render them capable of practically applying it. Advanced Audit and Assurance will familiarise students with how judgment and techniques can be applied in audit and assurance services. Professional and ethical considerations principles of objectivity, confidentiality, conflict of interest are going to be introduced, in line with the work required to meet audit and non-audit assignments.

After completion of the course students are expected to be able to:
Explain and apply judgment techniques (This includes the understanding of current issues and developments relating to the provision of audit-related and assurance service).
Apply professional and ethical considerations within the audit framework (students should be able to understand and realize the importance of principles such as objectivity, confidentiality, conflict of interest etc.).
Develop knowledge and understanding of the preparation of special reports (students should be able to evaluate findings and the results of work performed).
Identify and describe the work required to meet the objectives of an audit and non-audit engagements (students should be able to understand the assurance or other service engagement within a professional and ethical framework).