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ICAN Audit, Assurance & Forensics
Comprehensive preparation for ICAN Skills Level Paper B2: Audit, Assurance & Forensics. Master international auditing standards (ISAs), risk assessment, internal controls, substantive testing, audit reporting, and forensic investigations.
Course Overview
Comprehensive preparation for ICAN Skills Level Paper B2: Audit, Assurance & Forensics. Master international auditing standards (ISAs), risk assessment, internal controls, substantive testing, audit reporting, and forensic investigations. Curriculum Structure & Core Modules: •...
What You'll Learn
- Master core principles and institutional applications of The Regulatory & Professional Environment of Auditing
- Master core principles and institutional applications of Audit Planning, Materiality & Risk Assessment
- Master core principles and institutional applications of Internal Controls, Systems & Testing
- Master core principles and institutional applications of Substantive Testing, Audit Evidence & Sampling
- Master core principles and institutional applications of Final Review, Going Concern & Audit Reporting
Requirements
- Registered as an ICAN student or preparing for professional accountancy examinations
- Completion of preceding ICAN levels or equivalent accredited academic qualification in accounting/finance
- Commitment to regular syllabus study, statutory case reviews, and computational practice
Earn Your Certificate
Showcase your skills with a certificate! Complete the course, submit your project, and earn your certificate. Here's a sample of what you'll receive to show off your accomplishments.

Course Curriculum
Open-access academic curriculum. All foundational lectures available to read free.
1. Theoretical Foundations: Purpose of External Audit, Assurance Engagements & Expectations Gap An external financial statement audit is an independent examination of the financial statements of an entity, prepared by management, by an appointed independent professional auditor in order to express an opinion as to whether the financial statements present a true and fair view (or present fairly in...
1. Theoretical Foundations: Professional Ethics, Independence & ICAN Fundamental Principles Professional ethics constitutes the moral and behavioral bedrock of the accountancy profession. Public confidence in the reliability of financial reports depends entirely upon the unquestioned objectivity, integrity, and independence of the professional accountant. Figure: Illustrating core concepts of A. T...
1. Theoretical Foundations: Corporate Governance & Role of the Audit Committee Corporate governance is the system of rules, practices, and processes by which a company is directed, administered, and controlled. It balances the conflicting interests of a company's diverse stakeholders, including shareholders, management, customers, suppliers, financiers, government, and the community. At the heart...
1. Theoretical Foundations: Legal & Regulatory Framework of Statutory Auditors The appointment, rights, duties, removal, and civil/criminal liability of external auditors in Nigeria are strictly governed by statutory legislation—primarily the Companies and Allied Matters Act (CAMA) 2020—alongside regulatory oversight by the Financial Reporting Council of Nigeria (FRCN) and the Institute of Charter...
Academic Ecosystem & Connected Pathways
Deepen your studies across connected learning pathways in the PAMCET academic network:
Instructor
PAMCET Learning Team
Institutional Course Curation · PAMCET
Qualifications:
PAMCET Learning Team — Institutional Course Curation, Digitpen Hub LtdMy Skills:
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- Course Content Review
- Learning Outcome Design
- Course Publishing & Quality Assurance
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Course Includes
Download Syllabus & Study Guide
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