Diploma in Auditing

The Diploma in Auditing is designed for professionals working in the accounting and finance sector, who wish to build on their existing knowledge of auditing or for someone looking for an introduction to the subject. 


The Diploma is structured to develop a candidates understanding of the audit of individual limited companies in terms of the planning of audit work, the implementation of audit tests and the expression of opinion on the results.

The Diploma in Auditing is tested by a written, closed-book, three-hour exam.

This qualification is not currently available in the UK.

What will I learn?

On completion of the Diploma in Auditing you will:

  • Understand the nature and purpose of auditing.
  • Understand the regulatory framework governing the external audit of financial statements.
  • Comprehend the rights, duties and professional obligations of an auditor.
  • Know the process of planning an audit and the necessity for an appropriate audit programme taking into account audit evidence and audit risk (excluding group accounts).
  • Understand the risk based approach to audit of limited companies.
  • Understand audit evidence required in specified situations and be able to describe the audit work required at the final review and report stage of an audit. 
  • Be able to explain the role of internal audit.


On successful completion of the Diploma, exemptions are available from the AIA Professional Qualification from half of Paper 5 Auditing & Taxation (Auditing section only) and Paper 7 Auditing.

More information

Please contact the Exams Department for more information.

  • Specialist Diploma in Auditing
  • Recognised qualification
  • Develop your skills and knowledge
  • Available worldwide