AUD339: Auditing / Faculty of Accountancy

This course is an introductory course in auditing. It introduces to students the importance, concept and principles of auditing. It emphasizes the financial statements audit which is a statutory auditing. The course also covers the legal and professional frameworks that affect auditing and auditors. The course further elaborates on the audit process which includes audit planning, audit procedures, audit evidence, audit documentation and preparation of audit report. The students are then exposed to the internal control systems, the audit of financial statements cycles and the verification of the certain financial statements items.