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Module 13 - Business Assurance

This module develops the technical knowledge to enable students to apply auditing and assurance standards and guidance to carry out an assurance or statutory audit engagement.  The module also enables students to evaluate the risks a business faces and to advise on their business and control systems.  The module also addresses corporate governance, and how this impacts on management, assurance engagements and auditors’ responsibilities.


Syllabus area Weight (%)
Perform assurance engagements 65-75
Explain and analyse the professional standards and guidance applicable to assurance engagements 5-15
Explain the importance of corporate governance and risk management 5-15
Evaluate and advise on computerized business systems and controls  5-15


 For detailed syllabus and proficiency level of the learning outcomes, please click here.


 For Pilot Examination Paper of Module 13, please click here.