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Micro-credential certification in Audit and Assurance Service 2 FIN4054 (BAF)

Overview: 

A continuation of Audit 1, this programme intends to strengthen and enhance the students’ understanding of auditing. The topics covered in this programme are quality control procedures, completing the audit process, group audit and current issues facing the auditing profession. This course will justify other activities than financial statement audit that can be performed by a public accountant, like due diligence and agreed-upon procedures.

Note: Subject relates to Bachelor of Accounting & Finance

Programme Fee

Awarding Body: 

This programme is designed, delivered, assessed and awarded by SEGi University through the Africa Open Learning Platform. 

Endorsement & Recognition: 


This programme is recognized and endorsed by the Seychelles Qualifications Authority (SQA), established under the Seychelles Qualifications Authority Act of 2005. 

Discipline: 
Business & Accounting
Entry Requirements: 

Entry Requirements - No 
Min. Age Experience - 19 Years Old and Above 
Language Proficiency - Yes 
Numeracy Proficiency - No 
Pre-requisites - No

Contents: 
  1. Legal And Regulatory Environment
  2. Quality Control And Practice Management
  3. Auditing The Production Cycle
  4. Auditing Property Plant And Equipment
  5. Auditing Long Term Liabilities And Shareholders Equity
  6. Auditing Cash And Investment
  7. Reporting
  8. Group Engagements
  9. Using The Work Of Others (Including Internal Audit)
  10. Non Assurance Engagements
  11. Assurance Services
  12. Current Issues In Auditing
Assessments: 

Assignment 1 - 20% 
Assignment 2 - 30% 
Final Exam - 50% 

Credit Transfer: 
Upon successful completion of this Micro-credential certification in Audit and Assurance Service 2 (BAF), students will be able to transfer grades and credits into the following programme(s):
  1. Bachelor of Accounting & Finance
Continuing Education: 

Upon successful completion of this Bachelor of Accounting & Finance programme and meeting the necessary entry requirements, students will be able to progress into the following programme(s):

  1. Master of Financial Planning 
  2. Master of Accountancy 
  3. Master of Business Administration (Global   Business)
  4. Master of Business Administration (General Management) 
Career Opportunities: 

Student able to explain the concept of auditing and assurance services and evaluate the professional, legal and ethical considerations in conducting audit  and the consequences towards business for not having audited financial statement.