a) Understand and explain the legislative and ethical requirements and responsibilities in completing and reporting on assurance and audit tasks.b) Explain the purpose, content, format and practical applications/ methodologies necessary to provide assurance and audit services especially in the areas of risk assessment, audit planning, audit execution and the formulation of opinions.c) understand the concepts involved in the auditing processd) understand internal and external audit proceduree) develop a plan to conduct an audit for an organisation