Course info

THIS COURSE IS AN INTRODUCTION COURSE IN AUDITING AND IT WILL INTRODUCE STUDENTS TO THE CONCEPTS AND PRINCIPLES OF AUDITING. EMPHASIS WILL BE GIVEN ON EXTERNAL AND STATUTORY AUDITING. STUDENTS WILL BE EXPOSED TO THE PRINCIPLES OF AUDITING IN PERFORMING THE AUDITING TASK. THE COVERAGE OF THE COURSE INCLUDES COLLECTION OF EVIDENCE, INTERNAL CONTROL EVALUATION, AUDITING DOCUMENTATION UNTIL THE ISSUANCE OF AN AUDIT REPORT. METHODOLOGY AND AUDITING FINANCIAL STATEMENT CYCLE SUCH AS SALES AND COLLECTION CYCLE; PURCHASE AND PAYMENT CYCLE; AND CASH AND INVENTORY CYCLE WILL BE DISCUSSED. THE FUNDAMENTAL KNOWLEDGE GAINED FROM THIS COURSE WILL BE EXPANDED IN THE ADVANCE AUDITING COURSE.