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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.


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