The regulatory, governance and legislative environment in which the auditor operates, and reports is complex. This second advanced auditing module builds on students' understanding of the audit function. This module aims to give students an in-depth knowledge and appreciation required to arrive at the appropriate conclusions on completion of the audit.

The module will build on students' understanding of adequate audit procedures and planning to collate appropriate audit evidence. The syllabus provides an exploration of audit and assurance reporting. Students will develop techniques to understand and appreciate the impact of the audit and assurance work on the content of the audit report issued at the conclusion of the audit/assurance process. Students will gain an indepth understanding of auditing principles and legislation. The module will equip students with in-depth knowledge related to the concept of going concern, related party transactions and the audit risk around accounting estimates and the respective responsibilities of directors and auditors in these areas. Students will be given the opportunity to develop the skillset to arrive at appropriate audit conclusions in complex and ambiguous situations reflective of situations frequently encountered in professional practice. The module aims to give students an understanding of the role of data analytics and artificial intelligence, and the implications of such technologies on the audit function. The syllabus will explore legislative requirements on the audit function as it pertains to sustainability reporting requirements and disclosures.

On successful completion of this module, students will be able to: 1. Evalute the role of AI, and analytics on the auditing function. 2. Critically evaluate the role of the audit function regarding sustainability reporting, and other non-financial data disclosures. 3. Demonstrate a clear understanding of the appropriate frameworks required for conclusion of audit work. 4. Synthesise appropriate information to arrive at and effectively communicate appropriate audit conclusions based on audit evidence.

On successful completion of this module, students will be able to: 1. Demonstrate an appreciation of specific complex issues that can arise on when concluding on an area of audit work, and apply appropriate professional ethics in determining the appropriate audit opinion.

On successful completion of this module, students will be able to:

The Module will be taught through a combination of lectures, tutorials and guest speakers through which the student will acquire the technical skills and knowledge required to draw appropriate conclusions based on a description of audit evidence available. This module will prioritize graduate attributes of being 'responsible' and 'agile' by enforcing the importance of ethical practice in auditing work, through engaging students with real life complex auditing challenges and allowing students to develop an appreciation for the importance of auditor independence and corporate oversight for a range of vested stakeholders (both internal and external) to the reporting entity.