ACC404

Course Description

objective of this course is to introduce students to key auditing concepts and to provide students with an understanding of how auditors perform an audit. The course begins with an introduction to the role of the auditor followed by an analysis and evaluation of the two main audit approaches, risk- based auditing, and systems-based auditing. After this, the course will continue with an examination of key auditing concepts, such as, the true and fair view, evidence, and independence. The professional responsibility of auditors, codes of ethics, internal control, auditor’s report, and other attestation services are among other topics covered in the course.

Course Details