Audit & Assurance

Course Description

The aim of this course is to develop students’ knowledge and understanding of the process of carrying out an audit and assurance engagements and their application in the context of the professional regulatory framework.This course covers the theory of the auditing function. Topics covered include generally accepted auditing standards; the profession’s ethical and legal dimensions; audit planning; the internal control structure; audit evidence; and auditor’s reports. The development of the professional judgment needed to apply generally accepted auditing standards is emphasized.

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