3.2 Advanced Audit and Assurance

The Advanced Audit and Assurance module (Paper 3.2) is part of the Professional Level (Level 3) in the ICAG professional qualification syllabus. It builds on foundational concepts from the Skills Level, focusing on providing candidates with the necessary knowledge and higher-level skills to perform the responsibilities of a registered auditor within the framework of relevant Ghanaian legislation and international standards. The module outcomes are based on the requirements of the International Standards on Auditing (ISAs) with an introduction to the International Standards of Supreme Audit Institutions (ISSAI), further developing requirements for public sector audits.