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 be provided with the skills necessary to apply auditing theory to a variety of situations, and you will apply your knowledge of financial accounting and accounting systems to auditing problems and case studies.

For more information watch the course introduction video below.


Students who successfully complete this course will be able to

  • Demonstrate research, analytical and interpretive skills in auditing theory and practice.
  • Provide a conceptual framework for auditing, analyse the role of auditors in society, and 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.


40% Internally assessed

60% Exam

For more information and a full list of exam times see our examinations page.

Other requirements

Your course is delivered 100% online. To complete this course you will need access to a computer or device, broadband internet and a data plan able to support online learning such as streaming of videos (including YouTube), downloading content and submitting online assessments. If you are unsure if your current computer/device 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.

Lecturer / Tutor

You can do this course as part of these qualifications:

Certificate of Proficiency
Bachelor's Degree
Graduate Certificate
Graduate Diploma