Learning Guide – Unit 2.1 - The Audit Process and Quality Management
Department of Accountancy
AUDITI NG 3 00 │ INTERME DIA TE A UDITI NG
AUD 300 │ S3BCTQ1
UNIT 2.1
THE AUDIT PROCESS AND
QUALITY MANAGEMENT
Copyright © University of Johannesburg, South Africa
Printed and published by the University of Johannesburg
© All rights reserved.
Apart from any fair dealing for the purpose of research, criticism or review as permitted under the Copyright Act 98 of
1978 (and as amended), no part of this material may be reproduced, stored in a retrieval system, transmitted or used
in any form or be published, redistributed or screened by any means electronic, photocopying, recording or otherwise
without the prior written permission of the University of Johannesburg.
Page | 1 |
, Learning Guide – Unit 2.1 - The Audit Process and Quality Management
CONTENTS
Welcome .......................................................................................................................................................3
Learning Outcomes and Lesson Plan ............................................................................................................3
Learning Material ..........................................................................................................................................4
ISAs Used ..................................................................................................................................................... 5
Study Guidance for this Topic .......................................................................................................................5
Khuliso's Advice ............................................................................................................................................5
Lesson 1 – Audit and Related Services .........................................................................................................6
Lesson 2 – An Audit Engagement ................................................................................................................. 7
Lesson 3 – International Standards on Auditing ............................................................................................9
Lesson 4 – Quality Management overview .................................................................................................. 10
Lesson 5 – Quality Management at Firm Level............................................................................................ 10
Lesson 6 – Quality Management at Audit Level........................................................................................... 11
Conclusion ..................................................................................................................................................11
Activity 1......................................................................................................................................................12
Page | 2 |
Department of Accountancy
AUDITI NG 3 00 │ INTERME DIA TE A UDITI NG
AUD 300 │ S3BCTQ1
UNIT 2.1
THE AUDIT PROCESS AND
QUALITY MANAGEMENT
Copyright © University of Johannesburg, South Africa
Printed and published by the University of Johannesburg
© All rights reserved.
Apart from any fair dealing for the purpose of research, criticism or review as permitted under the Copyright Act 98 of
1978 (and as amended), no part of this material may be reproduced, stored in a retrieval system, transmitted or used
in any form or be published, redistributed or screened by any means electronic, photocopying, recording or otherwise
without the prior written permission of the University of Johannesburg.
Page | 1 |
, Learning Guide – Unit 2.1 - The Audit Process and Quality Management
CONTENTS
Welcome .......................................................................................................................................................3
Learning Outcomes and Lesson Plan ............................................................................................................3
Learning Material ..........................................................................................................................................4
ISAs Used ..................................................................................................................................................... 5
Study Guidance for this Topic .......................................................................................................................5
Khuliso's Advice ............................................................................................................................................5
Lesson 1 – Audit and Related Services .........................................................................................................6
Lesson 2 – An Audit Engagement ................................................................................................................. 7
Lesson 3 – International Standards on Auditing ............................................................................................9
Lesson 4 – Quality Management overview .................................................................................................. 10
Lesson 5 – Quality Management at Firm Level............................................................................................ 10
Lesson 6 – Quality Management at Audit Level........................................................................................... 11
Conclusion ..................................................................................................................................................11
Activity 1......................................................................................................................................................12
Page | 2 |
