UNISA Auditing Course Module 2025-2026
| Perspectives on Accountancy – CAS1501 | |||
|---|---|---|---|
| Under Graduate Degree,Diploma,Higher Certificate | Semester module | NQF level: 5 | Credits: 12 |
| Module presented in English | Module presented online | ||
| Purpose: To introduce students to the roles of and principles applicable to accountancy professionals and the pervasive qualities and skills associated with such roles and principles; to develop students’ appreciation for the different principles and orientations of ethical behaviour in personal, business and professional accountancy contexts; to expose students to the fundamentals of fraud and corruption, including their attributes, impacts and motivators in accountancy contexts and to lay the foundation for students to practice accountancy in an ethical and professionally competent manner. | |||
| Legal Aspects in Accountancy – AUE1601 | |||
|---|---|---|---|
| Diploma,Advanced Certificate,Under Graduate Degree | Semester module | NQF level: 6 | Credits: 12 |
| Module presented in English,Afrikaans | |||
| Co-requisite: CLA1501 or CLA1503 | |||
| Purpose: To enable students to gain insight into aspects of the Companies Act 2008 No.71 of 2008,as amended by the Companies Amendment Act, No 3 of 2011, the Companies Regulations 2011, Close Corporations Act 1984 No.69 of 1984, as amended and other legislation of importance to accountants. The learning outcome for this module is that students should be able to comprehend and apply the different topics prescribed in this module. | |||
| Auditing Theory and Practice – AUE2601 | |||
|---|---|---|---|
| Advanced Certificate,Under Graduate Degree,Diploma | Semester module | NQF level: 6 | Credits: 12 |
| Module presented in English,Afrikaans | Module presented online | ||
| Co-requisite: FAC1502 & AUE1601 | |||
| Purpose: To provide learners with knowledge and skills in auditing theory and practice, including basic auditing concepts, statutory requirements, guidelines and auditing standards. Students credited with this module will know the basic auditing concepts, are able to apply their knowledge of the role, duties and responsibilities of the external auditor, as well as apply the International Standards on Auditing in the statutory audit of an ordinary company trading in goods and services. | |||
| Corporate Governance in Accountancy – AUE2602 | |||
|---|---|---|---|
| Under Graduate Degree,Diploma,Advanced Certificate | Semester module | NQF level: 6 | Credits: 12 |
| Module presented in English,Afrikaans | Module presented online | ||
| Co-requisite: FAC1502 | |||
| Purpose: To provide students with knowledge and skills in the principles of corporate governance, statutory matters and internal controls in the business cycles. Students credited with this module are equipped with theoretical knowledge regarding corporate governance and statutory matters. They will have the skills to identify and evaluate the efficiency of internal controls in different business cycles and to report thereon to the management of an ordinary company trading in goods and services. | |||
| Audit Planning and Tests of Controls – AUE3701 | |||
|---|---|---|---|
| Under Graduate Degree,Advanced Diploma | Semester module | NQF level: 7 | Credits: 12 |
| Module presented in English,Afrikaans | Module presented online | ||
| Pre-requisite: AUE2601 & AUE2602 | |||
| Purpose: This module is intended for trainee auditors or related fields for example people who are interested in qualifying as registered accountants and auditors to develop the necessary competencies. The purpose of this module is to provide leaners with knowledge and skills in audit planning and the performance of tests of controls, which includes auditing concepts, statutory requirements, guidelines and auditing standards. Students credited with this module will know the auditing concepts related to planning, are able to apply their knowledge of the role, duties and responsibilities of the external auditor, as well as apply the International Standards on Auditing in the statutory audit of an ordinary company trading in goods and services. | |||
| Substantive Procedures and Finalising an Audit – AUE3702 | |||
|---|---|---|---|
| Advanced Diploma,Under Graduate Degree | Semester module | NQF level: 7 | Credits: 12 |
| Module presented in English,Afrikaans | Module presented online | ||
| Pre-requisite: AUE2601 & AUE2602 | |||
| Purpose: This module is intended for trainee auditors or related fields for example people who are interested in qualifying as registered accountants and auditors to develop the necessary competencies. The purpose of this module is to provide learners with knowledge and skills in the performance of substantive procedures and the finalisation of an audit which includes auditing concepts, statutory requirements, guidelines and auditing standards. Students credited with this module will know the auditing concepts related to the gathering of audit evidence and finalising an audit, are able to apply their knowledge of the role, duties and responsibilities of the external auditor, as well as apply the International Standards on Auditing in the statutory audit of an ordinary company trading in goods and services. | |||
| Introduction to Auditing – AUE1501 | |||
|---|---|---|---|
| Under Graduate Degree,Diploma,Higher Certificate | Semester module | NQF level: 5 | Credits: 12 |
| Module presented in English | |||
| Purpose: To introduce students to the basic principles that applies in the audit world. The general principles regarding the origin of auditing, the auditing profession and the role of auditors are covered. The purpose is also to enable students to identify business and audit risk areas in an entity; to assist in the planning of an audit; to identify control measures to mitigate risks; to perform and document test of controls; and to a limited extent, perform substantive audit procedures; all restricted to small and medium size enterprises. Students credited with this module will be able to perform elementary auditing/ internal auditing duties applicable to small and medium size enterprises. | |||
