AAT – Audit and Assurance

It aims to deepen students’ understanding of audit principles, legal and professional standards, and the entire audit process.


This course addresses the growing importance of audit and assurance in the global business environment, particularly as organizations operate internationally and face increased scrutiny following high-profile corporate failures. It aims to deepen students’ understanding of audit principles, legal and professional standards, and the entire audit process—from planning and risk assessment to reporting.

Students will learn the practical application of audit and assurance techniques to contemporary systems, gaining the skills to perform audits under supervision. They will also become familiar with relevant regulatory frameworks and ethical requirements. The curriculum emphasizes the importance of independence in auditing, the steps of the audit process including evidence gathering, and the final stages of completing and presenting findings.

The course also focuses on applying audit techniques to real-world scenarios, offering both practical and theoretical insights. Professional skepticism, a critical aspect of auditing, is explored throughout the course.

This course is an optional component of the Level 4 Diploma in Professional Accounting and requires a background in financial accounting for practical application of auditing techniques..

Learning Outcomes:
On successful completion of this subject, you should be able to:
  1. Demonstrate an understanding of the audit and assurance framework
  2. Demonstrate the importance of professional ethics
  3. Evaluate the planning process for audit and assurance
  4. Evaluate procedures for obtaining sufficient and appropriate evidence
  5. Review and report findings

Registration and Access

Once you complete an online purchase you will receive confirmation of account activation. Please allow 48 hours to get access to all the modules and for your eLearning account to be set up.

If you wish to receive an invoice instead of paying online, please contact us at info@eimf.eu. Access to the course is valid for 365 days.



Upon the successful completion of the subject Audit and Assurance, you can advance to the next subject of the AAT Diploma in Professional Accounting Level or If you have already completed other subjects, you can proceed to apply for your full AAT membership.

  • The concepts and principles
  • The regulatory environment
  • The role of corporate governance in the audit and assurance process
  • The role of internal audit
  • Principles and characteristics of ethical codes and the implications for the auditor
  • Threats to the independence of auditors
  • Safeguards to eliminate or reduce threats to the independence of auditors
  • The fundamental ethical principles in relation to internal and external audit
  • The concept of risk
  • The concept of materiality
  • Audit procedures
  • The role of audit working papers
  • Methods used to obtain audit evidence
  • Audit techniques in an IT environment
  • Different sampling techniques
  • Audit approach
  • Audit assertions
  • Matters to be referred to senior colleagues
  • External audit opinion
  • Report audit findings to management
  • Study planner and guidance
  • Access to AccountingWise Learn
  • Comprehensive pre-recorded lectures
  • Extensive question practice (including mock exams and feedback)
  • Tutor support via phone or email

The AAT qualification is ideal for people who want a career in finance and business.

  • Format: Computer-based assessment
  • Availability: On Demand
  • Pass: A score of 70%
  • Length: 2 hours
  • Please Note: Official Exam is not provided; it should be purchased separately.

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