Fees indicated are based on the current year (August 2016 to July 2017) and are subject to change next year.
Our further education courses (Entry to Level 3) are usually free if you are 16-18 years old. Depending on your circumstances, you may be eligible for financial support to help with other costs associated with your course such as course materials and travel.
If you are aged 19 or over you may be required to pay fees.
If you are enrolling onto a Level 3 or 4 course and are over 19 years of age the fees may be higher and you will be required to take out an Advanced Learning Loan, please see the guide to fees for more information.
International students will be required to pay the full International course fee.
For more information, see our guide to fees.
This unit is about external audits of financial statements. These audits are undertaken in accordance with International Standards on Auditing (ISA) to provide assurance to the intended users regarding the credibility of the information contained within the financial statements. The unit is designed to equip students with the knowledge and skills required to undertake an external audit under supervision. It is directed at students who wish to pursue a career in an accountancy firm that undertakes external audits. However, the coverage of accounting systems, internal controls and the control environment will provide those students wishing to pursue a career in finance or internal audit in any organisation with a strong foundation in governance procedures. On completion of this unit, students will: understand the essence and objectives of the audit process, and the ethical and professional implications of the regulatory requirements and pronouncements of the professional bodies; understand the nature and importance of internal controls and identify deficiencies in accounting systems; be able to contribute to the conduct of all stages of an external audit, including planning, gathering sufficient and appropriate evidence, and concluding and reporting findings in accordance with ISA. External Auditing is an optional unit. However, to take this unit, students require an understanding of the two Foundation level units, Bookkeeping Transactions and Bookkeeping Controls, the two Advanced level units, Advanced Bookkeeping and Final Accounts Preparation, and the Professional level unit, Financial Statements of Limited Companies. At Professional level, the coverage of internal controls in External Auditing will reinforce the knowledge and skills required in Accounting Systems and Controls.
- Demonstrate an understanding of the principles of auditing
- Demonstrate the importance of professional ethics
- Evaluate the audited entity’s system of internal control
- Evaluate audit procedures for obtaining audit evidence
- Evaluate the planning process
- Evaluate audit procedures
To start this programme, you will need to have completed the following qualification: AAT Advanced Diploma in Accounting
This course may also be appropriate for those are already working in finance who would like to continue to build their accounting skills and would like a formal recognition of their skills.
Students must successfully complete one end-of-qualification computer-based assessment to achieve this qualification. The proportion of this qualification assessed by external assessment is 100%
You will learn in dedicated classrooms and study on a part time basis which will consist of two evenings per week being taught by a highly experienced lecturer. The Professional Diploma modules start in September, January/February each year.