This module is designed to provide candidates with the necessary knowledge and higher level skills 
to perform the responsibilities of a registered auditor within the framework of relevant Ghana 
legislation and international standards. Module outcomes are based on the requirements of the 
International Standards on Auditing (ISAs). Further work is then developed to cater for the 
requirements of public sector audits.

On completion of this module, candidates will reach a competency sufficient to be able to:
 
(A) Evaluate and advise on ethical and legal issues for specified 
audit and assurance engagements 
(B) Evaluate a specified audit and assurance engagement and 
prepare an engagement plan 
(C) Apply audit and assurance methods, for a specified engagement, 
to gather evidence 
(D) Evaluate, for a specified engagement, audit and assurance 
evidence and conclude and report on the engagement 
(E) Outline the statutory role of government external audit 
internationally and in Ghana 
and explain the concepts and mechanisms of public 
accountability in Ghana 
(F) Describe, explain and apply appropriate audit methods to public 
sector audits 
(G) Analyse contemporary issues 

PRICE GHC200.00 (SUBJECT TO ANNUAL REVIEW)