Course Summary:
Auditing and Assurance is a course designed to provide students with a comprehensive understanding of the principles, practices, and procedures of auditing, with a focus on both internal and external assurance services. The course explores the auditor's role in financial reporting and the regulatory environment, emphasizing the importance of ethics, independence, and professional skepticism.
Students will learn about the audit process, including planning, risk assessment, evidence collection, and reporting. Key topics include internal controls, audit sampling, substantive testing, and audit documentation. The course also introduces various types of assurance engagements and the differences between audits, reviews, and agreed-upon procedures.
Upon completion, students will be able to understand the objectives of an audit, evaluate the effectiveness of internal controls, assess audit risks, and perform basic audit procedures in accordance with international auditing standards (IASs).
- Teacher: Odel Trainer
- Teacher: Admin User