The module builds on the basic principles and techniques acquired in Part II of the 
Auditing modules. It seeks to consolidate students’ grasp of Auditing theory and the 
latest Auditing techniques and practices as enunciated in the International Standards 
on Auditing (ISAs). Areas covered include the regulatory environment; Legal Aspects 
Affecting Auditors, Internal Control Issues which are important to auditors; The 
Computer environment, CAATS & Data analytics Further Audit Procedures and 
Other Assignments