Assurance (AS)

Overview

The Assurance (AS) Course is an ideal starting point for individuals keen to develop a strong foundation in audit and assurance practices. Designed for aspiring finance and accounting professionals, this course focuses on equipping learners with the ability to understand, perform, and interpret assurance engagements effectively.

This course emphasises key assurance concepts, including the purpose of assurance, the ethical and regulatory frameworks governing assurance engagements, and the procedures involved in planning, executing, and reporting on assurance activities. Learners will gain insights into the significance of professional skepticism, risk assessment, and internal control evaluation in ensuring the reliability of organisational reporting.

Part of the foundational ACA Certificate Level qualifications, this course develops practical expertise in performing assurance activities, understanding the role of auditors, and applying ethical standards in professional practice. By mastering these skills, learners will be prepared to progress to higher levels of study and take on roles that contribute to maintaining integrity and transparency within organisations.

Course Objectives
 

• Understand the principles, purpose, and importance of assurance in financial reporting and organisational contexts
• Develop knowledge of the ethical and regulatory frameworks governing assurance engagements
• Gain proficiency in planning and executing assurance activities, including risk assessment and internal control evaluation
• Learn to apply professional skepticism and judgment during assurance engagements
• Enhance skills in interpreting and reporting on assurance findings to stakeholders
• Build a foundation for understanding advanced assurance concepts, including audit methodologies
• Apply ethical standards and professional codes of conduct in assurance practices

Upon completion, learners will possess the knowledge and skills to contribute effectively to assurance functions, fostering confidence in financial reporting and organisational transparency while building a solid base for further ACA qualifications and a successful career in audit and assurance.