IN India Master's Degree

Auditing and Assurance

Risk, evidence and judgement across a full audit cycle.

What the course covers

8 modules, 32 topics. Open any one to see what sits inside it.

1. 1.1 The expectation gap
2. 1.2 Assurance engagements and levels of assurance
3. 1.3 Independence, objectivity and the threats to both
4. 1.4 The auditor's legal and professional duties
1. 2.1 Client acceptance and continuance
2. 2.2 Engagement letters and scope
3. 2.3 Understanding the entity and its environment
4. 2.4 Materiality: setting it, and revising it
1. 3.1 The audit risk model
2. 3.2 Inherent risk and significant risks
3. 3.3 Fraud risk and professional scepticism
4. 3.4 Responding to the risk you assessed
1. 4.1 The components of a control system
2. 4.2 Documenting and walking through a process
3. 4.3 Testing controls
4. 4.4 Deficiencies, and reporting them to management
1. 5.1 What makes evidence sufficient and appropriate
2. 5.2 Substantive procedures
3. 5.3 Sampling, and how a sample size is decided
4. 5.4 Analytical procedures
1. 6.1 Revenue and receivables
2. 6.2 Inventory and cost of sales
3. 6.3 Non-current assets
4. 6.4 Payables, provisions and completeness
1. 7.1 Subsequent events
2. 7.2 Going concern
3. 7.3 Written representations
4. 7.4 Evaluating the misstatements you found
1. 8.1 The audit opinion, and how it gets modified
2. 8.2 Key audit matters and other information
3. 8.3 Internal audit and other assurance work
4. 8.4 Quality management and regulatory inspection

By the end of this course you will be able to explain and apply:

Two hours, not two months Eight short modules. Finish in a day, or do one module a night for a week.

Depth beyond your coursework Pitched above taught content, for research, leadership and the work that follows the degree.

Built for a phone Watch on the bus, pause mid-module, pick up where you stopped. No download, no lab.

A certificate that can be checked Every certificate carries an ID your college or an employer can verify on our site.

About two hours in total — eight modules of roughly fifteen minutes. You can do it in one sitting or spread it across a week. Your place is saved either way.
No. There is no prerequisite course and no software to install. A phone, tablet or computer with an internet connection is enough.
Yes. This course is placed at Master's Degree for India, and the content is written for that level. If you are at a different stage, change your level at the top of the page and the courses will change with it.
A certificate for the course, carrying an ID that your college or an employer can check on our verification page. You keep access to the material afterwards.
Yes — ₹450 for this course on its own, or ₹1,450 for all five in this set, which works out cheaper if you want more than one.
There is a short quiz at the end of each module so you can check what stuck. It is not timed and you can retake it.
Change your country using the picker at the top. Level names, degree names and prices all switch to that country, and the courses adjust to its education system.

Wording shown for India. Pick a different country at the top and the terms, currency and programme names change with it.