About this Course

Introduction

The London Chamber of Commerce and Industry (LCCI) International Qualifications are recognized by universities, governments and professional bodies such as the Association of Chartered Certified Accountants (ACCA) and the Chartered Institute of Marketing (CIM), giving you the opportunity to study further.

The qualifications are offered at different levels so you can start at the point that is most appropriate to your current knowledge and experience without feeling pressured. As work-related qualifications, they give you the knowledge and skills to actually do the job, which is why they are trusted and valued by employers world-wide. All qualifications bearing the LCCIIQ logo carry employer credibility.

This qualification develops candidates’ understanding and application of basic auditing techniques. It introduces the auditor’s role and their limitations and includes concepts such as organization risk and the principle of materiality. It is suitable for people who work or wish to work within an accounting role and for those wish to develop their own knowledge and understanding of auditing.

Objectives

The aims of the qualification are to:

1. Develop candidates’ knowledge and understanding of the principles of internal control and the professional and ethical standards which govern the role of the auditor

2. Introduce candidates to the systems, controls and documentation used in auditing

3. Enable candidates to recognize the different approaches to auditing

4. Develop candidates’ understanding of ‘risk’ in relating to auditing

5. Enable candidates to make recommendations to senior management to improved systems and processes.

Entry Requirements

• Completed the LCCI Level 2 English for Business; Or
  
• Completed POA at GCE ‘O’ Level or equivalent; Or
  
• NITEC/Higher NITEC
  
• Language Proficiency: Pass in English at lower secondary level or Equivalent
  
• Minimum Age: 16 years
  

Course Duration

Part-Time:

8 sessions, 2.5 hours per session (2 months conducted once a week)

Total Duration: 8 sessions x 2.5 hrs per session = 20 hrs

Mode of Delivery

Classroom

Course Outcome

LCCI Level 3 Award in Principles of Auditing

Awarding Body: LCCI International Qualifications

Graduation Requirements

Candidates must fulfill at least 75% course attendance requirements to sit for examinations. To obtain the certificate, students need to obtain at least a Pass grade in their examinations.

Mode of Examination

The multiple-choice test will cover the syllabus areas as follows:

1. Understand the key role and responsibilities of the auditor

2. Understand the organization’s accounting systems and controls in relation to the audit function

3. Understand the professional standards required for an auditor and the need for professional ethics in auditing

4. Understand how to plan an audit

5. Understand a range of basic auditing techniques

6. Recognize a range of audit documentation

7. Understand the purpose of external and internal audit reports

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