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* මෙම පාඨමාලාවේ ඇති සියලුම පාඩම්, AAT3 විභාගය අවසන් වන තුරු (2025.02.28) ඔබට ඕනෑම වාර සංඛ්‍යාවක් නැරඹිය හැක.   

The AAT course on Audit provides a comprehensive exploration of fundamental concepts and practices within the realm of auditing. The course begins by establishing a solid foundation in the Business Environment and Governance Model Framework, emphasizing the importance of understanding the organizational context in which audits take place. Students delve into the intricacies of Risk Management Frameworks, internal controls, and the Duty of Assurance, gaining insights into how these elements contribute to the overall audit process.

Risk Assessment is a key focus, with dedicated sections covering both Part 1 and Part 2 of this critical aspect. Students learn to identify, evaluate, and respond to risks effectively, ensuring a thorough and risk-focused approach to the audit process. The course further delves into Audit Evidence, an essential component in substantiating audit conclusions and opinions.

Audit Reporting and Ethical Requirements are explored to ensure that students understand the significance of transparent and accurate communication in audit findings and adhere to ethical standards throughout the auditing process. Situational control situations are examined to prepare students for real-world challenges and decision-making scenarios that may arise during audits. The course concludes with Past Paper Discussions, providing students with an opportunity to apply their knowledge in a practical context and refine their audit skills. Overall, the AAT course on Audit equips students with a robust understanding of audit principles, ethical considerations, and practical skills necessary for a successful career in auditing.