Programme
AI for Statutory Audit in Albania
A five stage professional programme for statutory auditors and authorised chartered accountants in Albania. It covers responsible use of AI in audit work, risk and controls, evidence and audit procedures, and reporting and opinions. Four stages are learning and practice.
- Courses
- 5
- Estimated study time
- 40 hours
- Assessment
- A learning programme.
Study time is an estimate for planning; it has not been measured with participants.
Who it is for and what you take away
Who it is for
Statutory auditors and authorised chartered accountants in Albania.
What you take away
On completing the learning stages you can use AI tools in audit work while keeping the professional judgement with the auditor; identify the auditing standard that governs a decision and justify the call; test AI output for invented figures, unsupported assertions and missed procedures before it reaches a working paper; and keep an audit trail from which a conclusion can be reconstructed.
- A practical task at the end of every course, which you do yourself and keep as evidence of your work.
- Your completion of each course, recorded in your account on the learning platform.
Courses and sequence
- 01
Audit AI: Operations foundation
The foundation of audit practice: the auditor's role, the AI-as-assistant boundary, auditing standards and Albanian law, independence and ethics. - 02
Audit AI: Risk and controls
Risk and controls: risk assessment, internal controls and materiality. - 03
Audit AI: Evidence and procedures
Evidence and procedures: audit evidence, audit procedures and sampling. - 04
Audit AI: Reporting and opinions
Reporting and opinions: audit reports, opinions and audit documentation. - 05
Audit AI: Preparation for assessment
Preparation for assessment: practise your audit judgement by reviewing audit evidence against this programme's assessment criteria. You verify the evidence; the independent assessment stays separate from the learning.
Assessment and qualification
The learning checks inside the courses are formative and qualify no one. Qualification is a separate, optional route: two human assessors review a sample of your work against the published rubric, and no AI takes part in the decision.
Pending professional ratification: the rubric used in the optional human assessment has not yet been signed by practising professionals in this field. Until it is, the programme is published as a learning programme.
A qualification is not a professional licence and does not guarantee work.