Skip to the content


Obtain a SAIBA Certificate of Completion in Auditing for part completion of the designation.

R 5500
Category Assurance
Accredited SAIBA
CPD Hours 120
Effort 3-6 Months
Duration 3-6 Months
Format Self-study
Level NQF Level 6
Assessment Yes
Supervised No
Pre-Entry No
Tuition Optional
Study Material Yes

What you will learn

By enrolling for this upskilling course you will cover the following:

  • Auditing theory and practice, which includes basic auditing concepts, statutory requirements, guidelines and auditing standards.
  • The principles of corporate governance, statutory matters and internal controls in the business cycles.

Study Units

The various roles of auditors

Differentiating between assurance and non- assurance engagements

The auditing postulates

Description of the accounting profession

The financial statement audit engagement

The duties, rights, responsibilities and liability of auditors in terms of the Auditing Profession Act, of 2005

Significant matters of the Companies Act of 2008

The ethical principles regulating the auditing and accountancy profession

The background to corporate governance in South Africa

The significant matters covered by the King Report

The auditing firm’s responsibilities for its system of quality control and quality control for audits and review of financial statements

Assurance engagements

Internal control

Audit evidence

Risk assessment and audit procedures


Audit risk

Audit documentation

Assurance reports

Stages of the audit process

The preliminary engagement stage

The planning stage

Putting the audit strategy and plan into action

The evaluating, concluding and reporting stages

The importance of internal controls in a business environment

Apply the components of internal control

Apply controls in a computerised environment

The relationship between the external auditor and the internal controls

Business cycles as part of the accounting system

Internal control over credit sales transactions

Internal control over cash sales transactions

The acquisitions and payments business cycle

How to practically apply the inventory and production business cycle

The practical application of payroll and personnel business cycle

Capital expenditure in the finance and investment business cycle


Applicants for this course are required to have the relevant degree/diploma with all the core subjects as specified, missing no more than 2 subjects. 

The law and best practice require that you must have an:

  • accounting qualification
  • plus relevant experience
  • plus a designation with a professional body, such as a Business Accountant in Practice (SA), BAP(SA)

In this way society knows you are competent and they are assured of quality work.

In addition, it is required that your qualification should consist of the following core subjects:

  • Accounting (3rd year University level)
  • Auditing (2nd year University level)
  • Tax (2nd year University level)
  • Management accounting (2nd year University level)
  • Commercial law (2nd year University level)

If your qualification does not include these subjects you can register as a SAIBA Academy student and write our assessments as evidence that you are competent in these subject areas. We call this recognition of prior learning or RPL.

Once you have gained all the missing subjects for non-degree purposes you will be eligible for the SAIBA designation BAP(SA) and start working for yourself as an Accountant in Practice.

*Please note approval from the Saiba membership department is required before proceeding to apply for this course. Please contact your Personal Portfolio Consultant (PPC) for more information. 


Auditing II provides students with the required knowledge of the key auditing concepts in areas to successfully prepare students in applying the auditing principles within a business environment.

*The assumption is made that the accounting standards not mentioned in this module are covered in previous financial accounting modules (NQF 6 level)


The following pricing apply: R 5,500.00  

*Any recommended textbooks are an additional cost for your own expense. 

* Does not form part of any subscription package.