Description

Certification Name: Certified External Auditor

Global Occupational Skill Standard – GOSS ID: GOSS/BAF/CEA/V1

Duration: One Month

Eligibility: Graduation or Equivalent is required.

Objective: The Certified External Auditor course is structured to develop qualified professionals who can independently assess and verify the financial records of organizations. The program focuses on audit planning, financial statement examination, compliance with national and international standards, ethical practices, and communication of objective audit opinions. It aims to equip learners with the technical and analytical capabilities required to ensure transparency, accountability, and integrity in financial reporting.

Certification: Immediate download after Completion of Online Assessment.

Get ready to join the Journey to become a GSDCI Certified Professional  – International Certification and Assessment Body.

Steps to become a GSDCI Certified Professional:

Step 1: Select your certification you want to pursue.

Step 2: Click on get certified tab, new pop up window will open.

Step 3: Click on pay certification fee, you will be redirected to billing details page.

Step 4: Fill your details and click on pay certification fee, You will be redirected to payment gateway, pay fee by any available options like Card(Debit/Credit), Wallet, Paytm, Net banking, UPI and Google pay.

Step 5: You will get Login Credentials of Online E-Books and Online assessment link on your email id, within 48 hrs of payment.

Step 6: After completion of online assessment, you can download your Certificate Immediately.

Assessment Modules:

Module 1: Introduction to External Auditing: Role and Responsibilities of an External Auditor, Objectives and Scope of Statutory Audit, Audit Assertions and Materiality, Legal Framework Governing External Audit, Differences Between Internal and External Audit, Ethics and Professional Conduct for Auditors.

Module 2: Audit Planning and Risk Assessment: Understanding the Entity and Its Environment, Audit Planning and Strategy Development, Risk Assessment Procedures and Tools, Determining Materiality and Audit Risk, Identifying Fraud Risks and Red Flags, Documentation and Use of Audit Software.

Module 3: Audit Evidence and Procedures: Types and Sources of Audit Evidence, Sampling Methods and Testing Techniques, Substantive Procedures and Analytical Review, Vouching and Verification of Transactions, Audit of Receivables, Payables, Inventory and Fixed Assets, Audit Working Papers and Documentation Standards.

Module 4: Auditing Standards and Regulatory Compliance: Overview of Auditing Standards (SAs/ISAs), Legal Provisions Under Companies Act, SEBI, and Other Laws, Compliance with Accounting Standards and Disclosures, Auditor’s Rights, Duties and Liabilities, Reporting Requirements and Formats, Handling Non-compliance and Irregularities.

Module 5: Audit Reporting and Communication: Types of Audit Opinions and Reports, Drafting the Auditor’s Report, Communicating With Those Charged With Governance, Management Letters and Recommendations, Audit Completion Procedures, Follow-up and Review of Previous Findings.

Module 6: Special Audits and Emerging Trends: Tax Audits and Forensic Audits, Bank and Insurance Sector Audits, Government and PSU Audits, ESG and Sustainability Audits, Use of Technology and Data Analytics in Audit, Case Studies on Complex and High-Risk Audits.

GSDCI Online Assessment Detail:

• Duration- 60 minutes.
• Number of Questions- 30.
• Number of Questions from each module: 5.
• Language: English.
• Exam Type: Multiple Choice Questions.
• Maximum Marks- 100, Passing Marks- 50%.
• There is no negative marking in any module.

Benefits of Certification:

🌍 1. Global Recognition & Credibility – Stand out worldwide with a certification that opens doors across borders. Trusted by employers, respected by institutions, and recognized in over 100 countries.

📜 2. Quality Assurance through ISO Certification – Certified to global ISO standards, our programs deliver excellence, consistency, and a benchmarked learning experience that speaks for itself.

💼 3. Career Advancement & Employability – Enhances your resume and increases chances of promotions or job offers.

🤝 4. Non-Profit Trust Factor – Certifications from non-profit organizations are mission-driven rather than profit-driven.

📚 5. Access to Verified Learning & Resources – Often includes e-books, mock tests, and online support without hidden costs.

🔍 6. Transparency & Online Verification – Certifications come with a unique Enrolment ID for easy online verification by employers and institutions.

⏳ 7. Lifetime or Long-Term Validity – Certifications usually have lifetime validity or long-term recognition, reducing the need for frequent renewals.