INTRODUCTION TO AUDIT AND ASSURANCE

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.

• 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.

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).