CFA-101 | Foundations of Financial Auditing & Standards (ISA/GAAP) | 2 Credits |
CFA-102 | Professional Ethics, Independence, and Code of Conduct | 3 Credits |
CFA-103 | Client Acceptance and Initial Risk Assessment | 4 Credits |
CFA-201 | Audit Planning, Strategy, and Materiality | 2 Credits |
CFA-202 | Understanding and Evaluating Internal Controls | 3 Credits |
CFA-203 | Fraud Risk Assessment and Detection Strategies | 5 Credits |
CFA-301 | Audit Evidence: Types, Reliability, and Documentation | 4 Credits |
CFA-302 | Substantive Testing and Analytical Procedures | 4 Credits |
CFA-303 | Auditing Specific Business Cycles (Revenue, Expenditures, Inventory) | 6 Credits |
CFA-401 | Audit Sampling Techniques and Evaluation | 5 Credits |
CFA-402 | Subsequent Events and Going Concern Assessments | 3 Credits |
CFA-403 | Forming an Opinion and Drafting the Audit Report | 4 Credits |
