This course helps to know the basic auditing concepts and practices you require or encounter in work environments. This is also an important course mostly for those in the Auditing and accounting professions. The professionals are able to gain knowledge of the roles, duties, and responsibilities of the registered auditor as well as apply the International Standards on Auditing (ISA) in performing audit engagements or gaining an understanding of the profession’s operations thereof. The course upskills you in areas such as ethics, quality control, internal controls, and risk management with regard to auditing, accounting, and general company operations.

Course Key Concepts: Auditing, Ethics, Regulations, Assurance, Controls, Engagements, Risk, Skepticism, Quality.

Learning Objectives
  • Recognize the theory and practical application as well as the philosophy of the accounting profession and the financial statement audit engagement.
  • Explore the regulatory processes in the profession and the role of the professional auditor in the financial statements and statutory audit and the ability to apply the key terms, concepts, facts, principles, rules, and theories thereof to relevant contexts.
  • Identify the different stages of the audit process for an assurance engagement.
  • Recognize the ethical implications of decisions and actions, within an organizational or professional context, based on an awareness of the complexity of ethical dilemmas.
  • Identify and address your own learning needs in a given context, and take advantage of learning opportunities to address personal learning and development objectives.
  • Recognize the rights and responsibilities of the individual, the profession, and corporates in relation to the community that they belong and operate in.
Last updated/reviewed: March 7, 2024
5 Reviews (31 ratings)


Anonymous Author
Good introductory course for the conduct of an audit. Teacher was clear, concise and right to the point of each section. Good for beginners and a refresher for experienced auditors.

Anonymous Author
Very good review of the principles of auditing. Main concepts of the audit profession. Terminology and ideas that have to be understood in the audit world.

Anonymous Author
This was a very concise review of general audit principles, and I appreciated Dumisani's quality teaching.

Anonymous Author
Good reminders on the basics of a financial statement audit and the responsibilities of the auditor.

Anonymous Author
basic course on introduction to principles of auditing

Course Complexity: Foundational
No advanced preparation or prerequisites are required for this course.
Education Provider Information
Company: Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact: For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .
Instructor for this course
Course Syllabus
  Introduction to Principles of Auditing1:04
  Introduction to Auditing34:36
  Regulation of the Auditor10:56
  General Principles of Assurance Engagements18:05
  General Principles of Assurance Engagements Cont'd20:45
  The Audit Process13:16
  Engagements to Review Historical Financial Statements6:20
  Principles of Auditing1:45:02
  Slides: Principles of Auditing PDF
  Principles of Auditing Glossary/IndexPDF