| 1 | Understands the purposes, objectives and importance of auditing. |
| 2 | Understands what audit evidence is. |
| 3 | Understands the types of audit evidence (physical, verification, documentation, observation and investigation, etc.). |
| 4 | Understands the consequences of errors and frauds and how they affect third parties related to the business. |
| 5 | Learn how to plan audits and complete reports. |