Assurance, Controls
& Ethics
Understand the external audit process from acceptance to reporting. Evaluate internal control systems, apply professional ethics, and develop the audit judgement required for the ETICPA ATQ Level 2 qualification.
What this module covers
Assurance, Controls & Ethics is the third module of ATQ Level 2. It introduces the external audit process, internal control evaluation, and the professional ethics framework that underpins all assurance work.
Learning Outcomes
Explain the purpose of external audit and the regulatory framework governing auditors
Apply professional ethics and independence requirements in practice
Identify and assess audit risk and plan an audit engagement
Evaluate internal control systems and identify weaknesses
Gather and evaluate audit evidence using tests of controls and substantive procedures
Complete the audit and communicate findings through the auditor's report
Module at a glance
How the course is organised
The course is structured into 5 units covering the full Assurance, Controls & Ethics syllabus.
Unit 1 — The Audit Framework and Regulation
Unit 2 — Risk, Planning, and Understanding the Entity
Unit 3 — Internal Controls
Unit 4 — Audit Evidence and Procedures
Unit 5 — Completing the Audit and Reporting
Test your knowledge
Practice with real exam-style questions drawn from the full Assurance, Controls & Ethics question pool.
3000+
Questions in pool
50
Per exam attempt
∞
Unlimited attempts
Questions are added automatically as new practice sets are published.