Technical competency learning outcomes linked to the work performed:

E$1-$ Tax governance

$3$ c$)$ Apply the relevant law to the facts, determine the tax position and compute the tax payable $($VAT or normal tax$)$ for individuals and companies

F$1-$ Concepts and principles of assurance engagements

$1$a$).$ Advise on an organisation's need for assurance engagements $($public interest; distinction between statutory and voluntary audits$)$

F$2-$ Audits of historical financial statements

$2$c$)$ Evaluate transactional business processes

F$2-$ Audits of historical financial statements

$2$ h $).$ Formulate appropriate further audit procedures based on the identified risks of material misstatement