INTRODUCTION TO AUDIT AND ASSURANCE

Course Overview

The Introduction to Audit and Assurance course introduces employees to the foundational principles of audit and assurance. Whether new to auditing or seeking to refresh your knowledge, this course provides a clear and practical understanding of audit processes. This course is suitable for all employees, regardless of their background in accounting or finance.

Course Learning Outcomes

  • Explain the purpose and scope of an audit and its regulatory framework.
  • Explain how an auditor assesses risk and plans for an audit.
  • Describe the effectiveness of the internal controls system and test of controls.
  • Describe the audit evidence and procedures.
  • Explain the audit judgement and opinion.

Study Hours

Lecture Hours Exam Review Exam Mentoring Total Hours
30 hours 3 hours 3 hours 15 hours 51 hours

INSTRUCTOR

Ms. Sim Sotheary

ACCA, CPA

Sotheary is a partner at 3S Consulting. She has more than 17 years experience as a professional external auditor with a big 4 firm and in financial management with the biggest MFI in Cambodia. During the course of work, she has covered strategic planning, financial analysis, and operations in various industries including the banking sector, real estate, construction, retail distribution, manufacturing, airlines, logistics, restaurants, NGOs, and sports associations. Presently, Sotheary is a member of the ACCA and is a CPA with the Kampuchea Institute of Certified Public Accountants and Auditors (KICPAA).

Entrance Requirements

PRE-REQUISITE ASSESSMENT AND GRADING CLASS SCHEDULE  LANGUAGE
There are no requisites for this course. At the end of the class study, participants are assessed by examination. The pass score is 50%.

Wednesday  and Friday
from 14:00 – 17:00

Khmer

TUITION

Fee $ 449
Exam $ 50
Retake Exam Free of charge
Mentoring $ 80
Materials Free of charge
Total $ 579

REGISTRATION FORM

Link: https://link.cam-ed.com/register

Deadline: September  27, 2024

STUDY PLAN

No DATE TOPICS INSTRUCTOR HOUR
1 Wednesday 05 Oct 2024

Purpose and Scope of Audit and Regulatory Framework.

  • Purpose and scope of audit.
  • Auditor responsibilities
  • Audit regulation
  • Audit engagement
Sim Sotheary 3 hours
2 Friday 11 October 2024

Audit Planning and Risk.

  • Risk assessment.
Sim Sotheary 3 hours
3 Wednesday 16 Oct 2024

Audit Planning and Risk.

  • Audit planning.
Sim Sotheary 3 hours
4 Friday 18 October 2024

Internal Control

  • Internal control evaluation
  • Test of controls
Sim Sotheary 3 hours
5 Wednesday 23 October 2024

Audit Evidence and Procedures

  • Analytical procedures
Sim Sotheary 3 hours
6 Friday 25 October 2024

Audit Evidence and Procedures

  • Inventories
Sim Sotheary 3 hours
7 Wednesday 30 October 2024

Audit Evidence and Procedures

  • Non-current assets
Sim Sotheary 3 hours
8 Friday 1 November 2024

Audit Evidence and Procedures

  • Account receivable and cash
Sim Sotheary 3 hours
9 Wednesday 6 November 2024

Audit Evidence and Procedures

  • Liabilities
Sim Sotheary 3 hours
10 Friday 08 October 2024

Audit Completion

  • Audit judgement
  • Audit opinion
Sim Sotheary 3 hours
11 TBD

Exam Review

Sim Sotheary 3 hours
12 TBD

Final Exam

3 hours