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Level 4 External Auditing - Level 4 Unit Resource and Revision Guide



Would your learners benefit from completing an account management training course? Our award-winning online learning resources have been written by our expert AAT specialist, who has over 15 years of AAT teaching experience. The resources have been developed to prepare your learners to apply techniques required for dealing with costs, analyse and review deviations from budget, and apply management accounting techniques to support decision making.

Your learners will gain practical accounting and finance skills by studying on our online learning platform, EQUAL. This innovative approach to learning involves:

  • Technical content that includes worked examples and illustrations
  • Practical scenarios and activities throughout
  • Short, manageable sections
  • Exam-style assessment questions at the end of each section to build your staffs confidence and cement their understanding.


External auditing

In this unit your learners will look at how to demonstrate an understanding of the principles of auditing and the importance of professional ethics. They will learn how to evaluate the audit entity’s system of internal control and audit procedures. This unit also covers key aspects of the planning process and audit procedures.

The benefits of this course include:

  • Learn from your own home, in your own time
  • Access to award-winning learning and assessment materials
  • Access to our online learning platform, EQUAL – the ideal way to study an online bookkeeping course
  • UK-based support team, on hand to support you during your studies
  • Potential to progress on to one of our other accounting courses.

Once your staff have completed this course, they could progress onto the following:


Key Information

Awarding Body AAT
Learning Method(s)

Online learning
materials with
online assessment



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