This course covers a number of tasks that are divided into two parts. The first part is the professional orientation which focuses on understanding the work environment of prospective employers and the job markets in general. After this, the students will be placed at the selected employers where they will apply their acquired knowledge, skills, and attitude in a real work environment. It is essential for the students to comply with the hosting organization’s requirements, to meet the Performance Objectives (POs), and to keep track of their training progression throughout the work placement period.


Students must develop practical knowledge, skills, and attitudes in order to strengthen their positions in the market.  They need an opportunity to apply the knowledge acquired in previous coursework in a real business setting. Therefore, program graduates will develop work-readiness skills and be familiar with the key factors for success in an audit career.  




  1. Students must have completed the 9-hour preparation activities provided by Career Services and Student Advising (CSSA) or employer-conducted orientation approved by CSSA. 
  2. Students must have completed Financial Accounting 1, Financial Accounting 2, and Audit and Assurance.




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

Knowledge Level of
Related PLO
dentify Ethics (CK1)
Identify the ethical requirements of the work
Understand PIP2
Cognitive Skills Level of
Related PLO
Perform Audit Procedures (CC1)
Perform audit procedures to obtain sufficient appropriate audit evidence in accordance with International Standards on Auditing (ISAs).
Apply PC2
Prepare Audit Documentation (CC2)
Prepare audit documentation in accordance with International Standards on Auditing (ISAs).
Create PC2
Communication, Information Technology, and Numerical Skills Level of
Related PLO
Use Software (CCIT1)
Use software applications to support audits.
Apply PCIT2
Discuss Audit Findings (CCIT2)
Discuss the primary audit findings with senior/supervisors.
Apply PCIT3
Interpersonal Skills and Responsibilities Level of
Related PLO
Work Effectively (CIP1)
Work effectively with engagement team members and client representatives to achieve the audit objectives.
Characterize PIP1


Grades will be determined based on the following assessments and score allocations:

SKILL Assessment Skill Weighting for Grade
Mentor Supervisor Peer PE Report
Identify Ethics (CK1) 50% 50%     10%
Perform Audit Procedures (CC1)   50%   50% 25%
Prepare Audit Documentation (CC2)   50%   50% 25%
Use Software (CCIT1)   50% 50%   10%
Discuss Audit Findings (CCIT2)   50%   50% 10%
Work Effectively (CIP1) 25% 30% 45%   20%


Performance Objectives

Students are required to achieve a minimum of four performance objectives in total including all three interpersonal qualities and the core skills of performance objectives in audit. 

Students may achieve each performance objective by participating in the suggested activities or other similar activities related to the performance objectives by providing an explanation in the practical experience report.

The performance objectives are set out in interpersonal qualities and core skills as in Appendix 1.

To provide evidence of achieving performance objectives, students are required to request a confirmation letter from their supervisor with the attachment of the performance objectives that they have achieved during the job training.

Report: Personal Experience Report
Work Group: Individual
Output format: Performance Objective Matrix
Language: English


Students will be required to produce a summarized report reflecting the experience obtained from the job training that satisfies the required performance objectives. As their training progresses, students should keep track of their experiences. At the end of the training, students will be required to write a report summarizing the experience in their own words in a performance objective matrix. The report should be clear and truthfully reflect the experience with examples provided.


   Lesson Learning Outcomes

Teaching (T), and
Assessment (A) Methods


Course Orientation

  1. Introduce the course aims, descriptions, and criteria.
  2. Explain the performance objectives to be achieved during the job training.
  3. Explain the practical experience report
  4. Guide the students in searching for relevant information about jobs and prospective organizations. 
Question and Answer
2-18 On-Job training (All CLOs) Apply knowledge


ACCA Rule Book

ACCA Performance Objectives 

Appendix 1 – Performance Objectives

Interpersonal Qualities 

These are the important elements of interpersonal qualities that students must achieve. They are required to maintain a professional code of ethics, develop productive business relationships with stakeholders, and take initiative as a leader during work.

Performance Objectives Elements
Maintain a professional code of ethics
  • Act diligently and honestly, following codes of conduct, taking into account and keeping up-to-date with legislation.
  • Act with integrity, objectivity, professional competence, and due care and confidentiality. You should raise concerns about non-compliance.
  • Develop a commitment to your personal and professional knowledge and development. You should become a life-long learner and continuous improver, seeking feedback and reflecting on your contribution and skills.
Develop productive business relationships 
  • Display sensitivity, empathy, and cultural awareness in all your communications. This allows you to establish trust and credibility with a range of stakeholders and gain their confidence.
  • Use a range of mediums and make appropriate use of digital technology to communicate clearly, concisely, and persuasively in formal and informal situations.
  • Develop and build effective and ethical professional relationships and networks using face-to-face and digital technology
Apply leadership and self-development
  • Show initiative with your team – working towards organizational goals, collaborating with and supporting others.
  • Manage time and tasks effectively to meet business needs and professional commitments. You are capable of working under pressure.
  • Negotiate effectively and justify solutions logically and persuasively to colleagues and clients.

Core Skill


This involves students in the process of planning for the audit, assessing the level of audit risks and using the audit procedures to conduct the audit in accordance with international standards on auditing (ISA). Students will be also asked to assist in reviewing and evaluating the audit evidence to ensure it is sufficient and appropriate and assist in drafting the audit report and letter to management. 

Performance Objectives Elements
Prepare and plan for an audit and assurance process
  • Become familiar with the scope and services to be provided.
  • Identify the ethical threats and requirements at the start of the audit engagement.
  • Use up-to-date auditing standards and legal and ethical frameworks.
  • Assist in evaluating the risk in an organization’s internal control structure and make any necessary changes to the audit program/plan of work.
  • Assist in designing the audit program to meet the objective of the audit engagement.
Collect and Evaluate the audit evidence
  • Coordinate the engagement to make sure you get results.
  • Carry out and document compliance, substantive tests, and other audit or assurance work using appropriate technology to assist the audit and assurance procedures.
  • Evaluate evidence, demonstrate professional skepticism, investigate areas of concern, and make sure documentation is complete and all significant issues are highlighted.
  • Assess that the audit evidence is sufficient and appropriate.
  • Assist in identifying the main factors to be considered before forming an opinion and reaching judgments.
Review and report the findings of an audit
  • Review the performance of an audit; making sure that the evidence is accurate, complete, and sufficient.
  • Contribute to identifying and resolving audit issues and make sure there are no outstanding queries.
  • Assist in the preparation of the findings and implications of an audit or assurance engagement for management and governance teams.
  • Assist in drafting written representations and report significant control deficiencies to management and governance teams.
  • Assist in preparing the audit reports in accordance with relevant standards, regulations, and legislation.