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By the end of this course, students should be able to
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| Page | 3/9 | | Date | 30.09.2021 | | Size | 95.5 Kb. | | #57434 |
| 01 Syllabus - Principles of Auditing 2020 (1)By the end of this course, students should be able to
Understand what means an entity’s financial statements are presented truly and fairly.
Distinguish among financial statement audit, performance audit and compliance audit.
Apply the understanding of internal controls to assess a client’s internal control system.
Plan an audit engagement, including making materiality judgment and assessing audit risks.
Perform audit procedures such as tests of controls, substantive analytical procedures and tests of details.
Evaluate the relevance and sufficiency of audit evidence.
Make a decision on audit opinion in different circumstances and prepare a proper audit report.
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