CERTIFICATE IN INTERNATIONAL AUDITING

This certificate covers the principles of International Standards on Auditing (ISAs) through online tuition and objective testing assessment. The course offers a fast and flexible way to study through interactive online study.
The course offers an introduction to the clarified ISAs, including a topic-by-topic explanation of the specific clarified ISAs and is updated once a year to keep it relevant. ACCA members can claim continuing professional development for following the course and completing the assessment.
COURSE OVERVIEW

This is an assessed course, which includes a multiple-choice examination leading to the award of the ACCA Certificate in International Auditing.

Comprehensive and informative, this course offers an introduction to the field of International Auditing. It is structured in a readable and user-friendly format, distils key information in an easily accessible style and includes useful summaries and topic-by-topic exploration of specific International Standards on Auditing (ISAs). In addition, multiple-choice exercises and sample answers enable you to confidently test your knowledge as you progress through the course.

PRIMARY COURSE OBJECTIVES

• To help you understand how International Standards on Auditing (ISAs) are used around the world
• To examine the fundamental requirements of ISAs on a standard-by-standard basis
• To provide guidance on how to use ISAs in practice with the aid of questions, cases and exercises

DURATION: 12 weeks

ENTRY REQUIREMENTS

The target audience is professional accountants and auditors, qualified in accordance with their national accounting standards. However, there are no formal entry requirements imposed and therefore those with experience, but no formal qualifications in accounting and auditing are eligible to register for this Certificate.

PROCEDURE FOR ENROLLMENT

Complete an online application form at www.accaglobal.com or contact us for ACCA registration form.
Complete a separate Spectrium registration form

WHO SHOULD ENROL FOR THE PROGRAMME

• Accounts Clerks, bookkeepers
• Cost and Management Accountants
• Financial Managers
• Portfolio Managers
• Financial Planners
• Accountants
• Auditors
• Anyone interested in pursuing a career in Financial Accounting

SYLLABUS

Auditing Standards

• The International Federation of Accountants (IFAC)
• The International Auditing and Assurance Standards Board (IAASB)
• The framework of International Standards on Auditing (ISAs)
• ISAs - what they represent and how they are set

ISA 200, Overall Objectives

• Overall objectives of an audit of financial statements
• General principles governing auditors and their work
• The nature and scope of an audit

ISA 230, Audit Documentation

• Preparing and retaining documentation
• Assembly of the final audit file
• Confidentiality

ISA 240, Fraud in an audit of financial statements

Planning

• ISA 300, Planning an audit of financial statements
• ISA 315, Understanding the entity and its environment
• ISAs 320 and 450, Audit materiality

Internal Control and Risk Assessment

• ISA 265, Communicating deficiencies in internal control to those charged with governance and management
• ISA 315, Assessing the risks of material misstatements
• ISA 402, Audit considerations relating to entities using service organisations

ISA 500, Audit Evidence

ISA 501 and 505, Specific Items

Analytical Procedures, Audit Sampling and Written Representations

• ISA 520, Analytical procedures
• ISA 530, Audit Sampling
• ISA 580, Written representations

Internal Auditing
Reporting

• ISA 700,705,706, Auditor’s report on financial statements
• ISA 570 Going concern

ASSESSMENT/CERTIFICATION/AWARDING BODY                                                    
Learners are required to write a Computer Based Examination. The Certification body for the qualification is the Association Certified Chattered Accountants (ACCA)-UK.
EXAMINATION DATE: To book your exam contact us on (011) 339 1746 
THE TUITION/STUDENT SUPPORT CENTRE   
Spectrium provides ACCA learners with first class tuition support to enable them successfully complete the Certificate in International Auditing in South Africa. Support lectures are run by Spectrium’s Faculty of Finance and Accounting, located in Braamfontein, Johannesburg. Spectrium is a recognized and listed ACCA Student Support Centre.

BENEFITS TO YOU

• Immediate employment
• Professional recognition
• National and International recognition
• Well sought after qualification across all industries.
• Hands on Experience in business accounting
• Qualification Recognized by nationally and globally
• NQF Aligned

BENEFITS TO THE ORGANISATION

• Effective KPA management by employees
• Excellent Job performance
• Better and quality service delivery
• Better understanding of job descriptions
• Clarity of Roles and Responsibilities

STUDY OPTIONS

Full Time – Monday - Friday
Part Time – Mondays - Saturdays - (8:00 – 14:30). Evenings:  17:30 – 20:00.                                                                               
In-house: All Certificate modules and the master course can be delivered in-house. SAVE money by using this option
Distant Learning
Learnership Options also available!
Revision Package

CAREER PROGRESSION

Upon successful completion of this programme learners can move on to do the ACCA International Financial Reporting Standards qualification.  

OUR UNIQUE TEACHING MODEL                  
Career-centered and solutions-driven learning, small classes, very qualified and experienced lecturers, individual attention, affordable prices/payment terms, access to study facilities, safe parking, free booster sessions to registered students just to name a few.
PROGRAMME STARTING DATES
All Full and Part Time Certificate courses start first week of the following months:
February; May; August and November
Distant Learning can start at anytime
Learnership can start at any time
Revision Courses: See Timetable
Call us to enroll today on: Tel: 011 339 1746