This course will help participants gain an understanding of current practical auditing, with an awareness of current research. In particular, the course challenges participants to focus on the environment in which auditing is carried out, including the reasons for auditing, auditing problems, liability and other current issues. Key parts of auditing practice, which include audit planning, risk assessment, internal control, audit evidence, audit procedures, information technology and audit completion, reporting including assurance on GHG emissions, integrated reporting and climate-related disclosures, are also covered in this course.