The Audit Process
To bridge the expectation gap in audit, this course looks at the roles of audit and the auditor, and explores, in detail, the audit process and the regulatory standards that govern auditing.

The Audit Process
This course will enable you to
About the course
News stories about corporate collapses and scandals over the last few years have led many to question the function of the audit process. With a rising expectation gap, it's important to clarify the role of the auditor.
Steve Collings provides a calm, rational voice, arguing that by following the audit process – from planning the audit, to gathering evidence, to finalising the audit – we can raise the quality of work and avoid the mistakes that bring the profession into disrepute.
This course guides you through each of these stages of audit to give you insight into the practicalities of audit, and how the auditor gains evidence to form an opinion and provides a detailed overview of the International Standards on Auditing (ISA).




