In this online course you will gain an understanding of the auditor’s role in society and the nature and purpose of auditing. You will gain the skills necessary to apply auditing theory to a variety of situations. You will also apply your knowledge of financial accounting and accounting systems to auditing problems and case studies.

For more information watch the course introduction video below.

What you will learn 

When you successfully complete this course you will be able to:

  • demonstrate research, analytical and interpretive skills in auditing theory and practice
  • provide a conceptual framework for auditing and analyse the role of auditors in society
  • discuss legal and professional requirements relating to the appointment, removal, rights, and duties of auditors
  • discuss the relationship between internal and external audits, and current issues in external and internal auditing
  • analyse and discuss the nature and importance of planning and audit judgement, and its influence on detailed audit procedures
  • analyse the effect of computers on audit planning and procedures
  • discuss the nature of audit testing, sampling theory, and analytical review
  • apply auditing theory and the business risk approach to a wide variety of practical applications.


Assessment for this course is:

  • 40% internally assessed
  • 60% examination.

For information on examinations, including a full list of exam times see our examination information:

Examination information

Assessments for this course include an examination that you need to attend in-person.

Learn more



No textbooks are required for this course

Computer and internet requirements

To complete this course you will need access to a laptop or desktop computer, reliable broadband internet connection and a data plan able to support online learning such as streaming of videos (including YouTube), downloading content, and writing and submitting online assessments. If you are unsure if your current computer or internet access allows you to complete your online learning with us, please contact us before applying to enrol.

How to enrol

Before enrolling in this course you need to:

  • choose the qualification you will study the course under
  • check the order that courses in the qualification should be studied in the Qualification Structure table. This is in the Choose courses and apply tab on the qualification page.

Work towards

You can do this course as part of these qualifications:

Certificate of Proficiency
Bachelor's Degree
Graduate Certificate
Graduate Diploma

Course availability over the next 12 months


Dates for this course are not finalised yet

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