Learning Outcomes :
By the end of the course, students are expected to be able to: describe the nature and objective of auditing and other assurance services; explain specific types of audit reports and opinions; explain accountant’s legal liability and professional ethics; explain the importance of internal controls; and describe the audit process.
This course in Auditing is designed to give student fundamental concepts in auditing concerns determining the nature and amount of audit evidence the auditor should gather after considering the unique circumstances of each engagement. The course covers understanding of audit and assurance services and the public accounting profession including other assurance and non-assurance services, audit reports, legal liability and professional ethics, audit responsibilities and objective, audit evidence, audit planning and analytical procedures, materiality concepts, internal control, fraud auditing.
Pre-requisite: Intermediate Accounting
Published at : Updated