Principles of Auditing
An introduction to the auditing principles and procedures that are applicable to both internal and external audits is provided. Topics include reporting, the ethical and legal environment, audit objectives, audit evidence, audit planning and analytical review, materiality and risk, internal control, electronic auditing and audit sampling. Students gain an understanding of the philosophy and environment of auditing.
The course ACC0048 is not available this semester, ACC2366 is the equivalent substitute.
All sections for this course are in progress.