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Student Handbook

Module C (Business Assurance) Development Indicators

Workshop 1 Yes – Green Light No – Red Light
(Demonstrated) (Not Demonstrated)

General

The student has demonstrated the following:

1. Be well prepared for the workshop by demonstrating
a reasonable level of knowledge of technical content
(i.e. contribute to discussion by offering relevant facts
or information)

2. Be punctual (i.e. arrive at the workshop on time and
do not leave early except with the approval of the
Institute or workshop facilitators)

3. Work well with team members and workshop
facilitators (i.e. interact with them in a constructive
manner)

4. Proactive participation (i.e. show willingness to take
up roles in group discussion and raise questions or
express ideas/opinions appropriately)

5. Adhere to an ethical mindset and professional
behaviour

Module Specific
The student has demonstrated the development of the following:

6. Reasonable understanding and ability to decide on
an audit approach

7. Ability to evaluate the impact of risks on the financial
statements and assertion levels

8. Ability to evaluate the control system of an entity and
identify its control risks

Qualification Programme (August 2018) 49