Certificate Level: Assurance


On completion of the Assurance module, students will be able to have an understanding of the following:

  • Nature of an audit and its limitations
  • Expectations gap
  • Assurance engagement
  • Fundamental principles and ethical threats
  • Confidentiality
  • Audit planning
  • Professional skepticism
  • Audit risks
  • Business risks
  • Materiality
  • Analytical procedures
  • Internal audit
  • Tests of controls and substantive tests
  • Internal control system
  • Audit procedures
  • Audit working papers and audit sampling
  • Computer audit
  • Written Representations
  • Audit reports
  • Assimilate information, identify tasks, assess relative importance of identified tasks.

Course Objective and Approach:

The course is planned to prepare you for success in the Assurance exam. This is our key objective. We assume that you have done some preparatory work prior to the commencement of the course and that we can build on this through the duration of the course.

The course will consist of two (2) phases – a lecture-based teaching phase and a revision phase. Lectures will follow the content of BPP course notes and will include extensive practice on questions from the ICAEW Question Bank.

You will be set assignments at the end of each lecture session. All assignments will be reviewed/ assessed by the course tutor in the following session.

Two Progress Tests (PT) will be set for completion during the teaching phase of the course and reviewed by the course tutor. One Mock Exam (ME) will be set for completion before the revision phase of the course and will be marked by the course tutor. A second ME will be issued for you to practice on at the end of the revision phase of the course.

The course is interactive and you will be encouraged to participate in class discussions.

“Completeness” is a key audit assertion. To meet the key course objective of exam success you need to be complete in your exam preparation. The course is aimed at exposure/ coverage to/ of most exam matters. You will be expected to attend all lectures and revisions, complete all course assignments and sit for and return all PT and ME answers.