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Tax, audit and corporate governance - Introduction

In this module, you will gain an in-depth understanding of Corporation tax, Audit and Corporate Governance. Specifically, a range of tax calculations are examined in this module including: inheritance tax and capital gains tax. The module will also explore concepts such as tax avoidance and tax evasion. Subsequently, the module will discuss the key objectives of an audit and its importance. You will also gain an understanding of the audit process. By the end of this module, you will understand the importance and objectives of the corporate governance code, as well as their five principles.

The objectives of this module are:

  • To recognise the different types of tax and how they are calculated
  • To understand the objectives and importance of auditing and audit independence
  • To understand the audit process
  • To understand the importance and objectives of the corporate governance code
  • To understand the difference between the UK and US corporate governance code.

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