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AAT Level 4 – External Auditing – Module 7/9


SKU: 4877 Category:


External Auditing

This optional unit is about external audits of financial statements. These audits are undertaken in accordance with International Standards on Auditing (ISA) to provide assurance to the intended users regarding the credibility of the information contained within the financial statements. The unit is designed to equip students with the knowledge and skills required to undertake an external audit under supervision. It is directed at students who wish to pursue a career in an accountancy firm that undertakes external audits. However, the coverage of accounting systems, internal controls and the control environment will provide those students wishing to pursue a career in finance or internal audit in any organisation with a strong foundation in governance procedures.

On completion of this unit, students will:

  • Understand the essence and objectives of the audit process, and the ethical and professional implications of the regulatory requirements and pronouncements of the professional bodies
  • Understand the nature and importance of internal controls and identify deficiencies in accounting systems
  • Be able to contribute to the conduct of all stages of an external audit, including planning, gathering sufficient and appropriate evidence, and concluding and reporting findings in accordance with IS

Learning Outcomes:

  1. Demonstrate an understanding of the principles of auditing
  2. Demonstrate the importance of professional ethics
  3. Evaluate the audited entity’s system of internal control
  4. Evaluate audit procedures for obtaining audit evidence
  5. Evaluate the planning process
  6. Evaluate audit procedures

Additional information

Type of Course

classroom, webinair, online


The AAT Accounting qualification provides the perfect pathway to a successful career in finance and accountancy. We are one of the UK’s leading AAT providers and offer students a unique mix of practical expertise with vital theoretical teaching. Whether you’re a school-leaver, re-training or returning to work, our courses offer the ideal route into accountancy.

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