About the subject
To analyse, evaluate and conclude on the assurance engagement and other audit and assurance issues in the context of best practice and current developments.
Regulatory EnvironmentRecognise the legal and regulatory environment and its impact on audit and assurance practice
Professional and Ethical ConsiderationsDemonstrate the ability to work effectively on an assurance or other service engagement within a professional and ethical framework
Quality Control and Practice ManagementAssess 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
Planning and conducting an audit of historical financial informationIdentify and formulate the work required to meet the objectives of audit assignments and apply the International Standards on Auditing
Completion, review and reportingEvaluate findings and the results of work performed and draft suitable reports on assignments
Other assignmentsIdentify and formulate the work required to meet the objectives of non-audit assignments
Current Issues and DevelopmentsUnderstand the current issues and developments relating to the provision of audit-related and assurance services
Colm is a graduate of University College Cork, University of South Wales and is a fellow of Chartered Accountants Ireland. Having trained in practice, Colm went on to hold further roles in industry as a financial accountant. In addition to lecturing ACCA/CPA/ATI students, Colm has also lectured at an undergraduate and postgraduate level on Financial Accounting, Management Accounting and Auditing.