Content of Course

The Introduction to Auditing course prepares participants for working on audit assignments for the first time. It explains the purpose of an audit, introduces the types of audit procedures they will undertake, and builds confidence through practical application

Delivered through a combination of lectures and case studies, the course covers:

• The objectives of an audit and how an audit is conducted
• The concepts of risk, materiality, and audit assertions
• Principles of preparing high‑quality working papers
• Common types of audit testing
• Key audit procedures and how to perform them effectively
• An introduction to the Code of Ethics
• Fraud and error, law and regulation, and money laundering considerations
• A brief introduction to UK taxation

The course uses the HAT Audit System to illustrate these topics; however, it is suitable for all trainees, regardless of the audit methodology used within their firm.

Please note: this course assumes a basic understanding of double‑entry bookkeeping and financial statement preparation, as covered in our A Course.