| Relationship of the course’s outcomes to the outcomes of other courses:
The course will provide fundamental knowledge about auditing such as its definition, classification, and role in the economy. In addition, this course will describe audit environment and three-stage audit process (planning, performing and completing an audit engagement). Key concepts in financial statement auditing will be explained, namely internal control, materiality, audit risks, audit assertions, tests of controls, substantive procedures, tests of details, substantive analytical procedures, audit evidence and audit reports. Those concepts are fundamental for studying further courses including Internal control, Auditing 2, Financial statement auditing 1, Financial statement auditing 2, Performance auditing as well as for writing a thesis of graduation.
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