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By the end of this course, students should be able to



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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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