A Recognise the legal and regulatory environment and its impact on audit and assurance practiceB Demonstrate the ability to work effectively on an assurance or other service engagement within a professional and ethical framework
C Assess and recommend appropriate quality control policies and procedures in practice management and recognise the auditor’s position in relation to the acceptance and retention of professional appointments
D Identify and formulate the work required to meet the objectives of audit assignments and apply the International Standards on Auditing
E Identify and formulate the work required to meet the objectives of non-audit assignments
F Evaluate findings and the results of work performed and draft suitable reports on assignments
G Understand the current issues and developments relating to the provision of audit- related and assurance service
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