METHOD AND PRACTICE OF AUDITING (2 Credits)
Learning Outcomes:
On successful completion of this course, students will be able to: define audit working paper, its components and requirements; explain audit working paper in planning section; practice audit working paper in all accounting cycles; collect all paper-work requirements in the completion of audit engagement.
Topics:
- Audit Planning
- Cash and Cash Equivalent Cycle
- Completion of Audit Engagement
- Fixed Assets Cycle
- Inventory and Account Payable Cycle
- Investment Cycle
- Overview of Audit Working Paper
- Prepaid Expense and Equipment Cycle
- Revenue and Expense
- Sales and Account Receivable Cycle
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