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| Course Aims & Outcomes:
The aim of the course is to Explain the definition and classification of auditing. Describe an overview of auditing environment such as auditing standards, professional ethics and auditors’ liability. Expose how to plan an audit engagement, and indentify key activities involving in audit planning including making materiality judgment and assessing audit risks. Discuss the definition, components and limitations of internal controls; describe the process that external auditors use to assess the effectiveness of a client’s internal controls including designing and performing tests of controls. Explain the definition of audit evidence, criteria to evaluate audit evidence and procedures to obtain audit evidence. Articulate financial statement assertions and how the assertions drive the choice of substantive procedures to be performed. Identify necessary audit procedures to be performed before completing an audit engagement (completion and review procedures). Describe the purpose of an audit report and the information that is included in; identify the types of audit opinions and the circumstances in which each type is appropriate. Download 95.5 Kb. Share with your friends:
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