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Award in Audit and Assurance (AA)

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Award in Audit and Assurance (AA)

Programme at a Glance

The Award in Audit and Assurance (AA) provides a practical introduction to the principles and practices of auditing in regulated business environments. The programme helps you to understand the auditing process, right from engagement planning, gathering of evidence to analysis of findings and forming a well-supported audit opinion.

This programme will allow you to examine the environment that auditors work in, study regulatory and professional framework, understand how audit risks are identified and be able to evaluate internal control systems. In addition, the programme will guide you through the technical aspects of the work, such as gathering audit evidence, sampling techniques, analytical procedures, and testing of important areas in financial statements, as well as the preparation of documents that supports every conclusion made by the auditor. The programme will not only provide you with technical knowledge but also with the skills of being professionally sceptical, ethical judgement, and effective communication skills that auditors depend on daily. Ultimately, you will be equipped for the work in external audit, internal audit or assurance services or continue toward further professional education.

Language

English

Type

MQF Level 6

Duration

2 Months
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Programme Snapshot

A 2-month, fully online programme, accredited by MFHEA

6 ECTS credits, with a balanced study schedule

Understand the principles of audit planning, risk assessment, and internal control systems

Builds practical skills in gathering and testing audit evidence

Prepares learners to draft audit working papers and structured audit reports

Combines live sessions, case studies, and simulated audit case studies to support hands-on practice

What does this course have to offer?

Key Highlights

Minimum Eligibility

Learning Outcomes

  • The Award in Audit and Assurance (AA) at MQF Level 6 provides a comprehensive foundation in audit and assurance within an international professional and regulatory framework.

  • Learners develop the ability to apply core auditing standards and professional ethics in practical scenarios, while gaining a solid understanding of audit planning, evidence gathering, and audit reporting.

  • The programme is ideal for individuals seeking to begin a career in external audit, internal audit, or assurance, offering a practical introduction to the profession.

  • The curriculum covers essential concepts including audit planning, risk assessment, and internal control evaluation, equipping learners with the core knowledge required before progressing to more advanced audit work.

  • Career pathways supported by this award include Audit Trainee, Junior Internal Audit Assistant, and Assurance Support roles, providing a strong entry point into the auditing profession.

  • The programme also serves as a progression route into the Advanced Audit and Assurance programme, allowing learners to build upon their foundational knowledge.

  • With a strong practical focus, learners gain hands-on experience in collecting and testing audit evidence, reviewing key financial statement areas, and preparing audit working papers rather than relying solely on theoretical study.

  • The course introduces audit completion procedures, including going concern assessments and audit reporting, helping learners understand the complete audit lifecycle from planning to final reporting.

  • In addition, learners develop essential digital competencies through spreadsheet applications, audit documentation techniques, and an introduction to data analytics in auditing.

What Will You Learn?

Benefit from expert-led learning with a curriculum that integrates video lectures, case studies, practical projects, and interactive live sessions.

The Purpose and Framework of Audit and Assurance

Understand what an audit actually sets out to do, and the rules that govern it.

The Purpose and Framework of Audit and Assurance
Explore the purpose, scope, and limitations of audit and assurance engagements, including statutory and non-statutory services, and study the regulatory, legal, and professional framework auditors work within, including corporate governance and ethical requirements.
Audit Planning and Risk Assessment

Learn how auditors decide where to focus their attention before the work even begins.

Audit Planning and Risk Assessment
Study audit planning methodologies and risk assessment models, and learn how auditors evaluate an entity and its environment to identify where the real risks of misstatement lie.
Internal Control Systems

Learn how internal controls work, and how auditors judge whether they can be relied on.

Internal Control Systems
Analyse internal control systems and assess the role internal audit plays within organisations, building the skills to design appropriate tests of those controls.
Audit Evidence and Testing

Learn how auditors actually prove that a number in a financial statement is right.

Audit Evidence and Testing
Study the principles of audit evidence, audit sampling, and substantive testing, and learn to apply analytical procedures and sampling techniques to detect potential misstatements across key financial statement areas such as receivables, inventory, payables, non-current assets, and provisions.
Completing the Audit and Reporting

Learn what happens in the final stages of an audit, before the opinion is issued.

Completing the Audit and Reporting
Explore audit completion procedures, including going concern assessments, subsequent events, and written representations, and learn to prepare structured audit working papers and draft audit reports in line with professional standards.
Professional Judgement, Ethics and Governance

Build the judgement and integrity every auditor needs to rely on.

Professional Judgement, Ethics and Governance
Develop professional scepticism and ethical accountability for addressing complex audit and governance issues, and learn to bring governance, risk management, and quality control considerations into every audit decision.
Digital Tools and Data Analytics in Auditing

Get hands-on with the technologies reshaping how audits are actually done.

Digital Tools and Data Analytics in Auditing
Learn how digitalisation, data analytics, and automated audit techniques affect audit quality and efficiency, and build practical skills using these tools to support testing, documentation, and reporting.
Digital Skills for Audit Practice

Build the everyday digital competence auditors rely on.

Digital Skills for Audit Practice
Learn to use digital technologies to access, manage, and organise audit-related information, and apply spreadsheet and word-processing software to prepare working papers, schedules, and reports. Use automated audit tools and data analytics techniques to test transactions and spot anomalies, navigate digital learning and assessment platforms to complete audit tasks and documentation, present audit findings using appropriate digital tools and formats, maintain data security when handling confidential financial and audit information, and integrate digital technologies into audit planning, evidence collection, and reporting in line with professional standards while staying adaptable to new and emerging audit technologies.

Award in Audit and Assurance (AA) Application Process

Admission to the EAI's Award in Audit and Assurance (AA) programme is simple and convenient by following an entirely online process. Our admission team evaluates every application and checks every candidate's past academic performance and future potential.

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01
Apply Online & Complete Documentation

Enrol by filling out the online application. Enter accurate personal information and contact details, academic qualifications, experience, etc. Upload scanned copies of your academic transcripts and supporting documents, experience certificates, etc. supporting the information you have provided in the application form.

02
Get Offer Letter

The admission panel will review your application, and Shortlisted applicants will receive an email from the Institute.

03
Review Student Agreement and Complete Enrolment Payment

Applicants are required to review and sign the applicable student agreement before completing enrolment and payment. The programme fee, payment terms, refund provisions and student obligations shall be communicated clearly before enrolment, in line with MFHEA requirements.

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MFHEA Licence Number
2024-032
Licence Category
Higher Education Institution
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Agora Business Centre, Level 2, Triq Il-Wied Ta’ L-Imsida, Msida, MSD 9020, Malta

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