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    AC 316 (2540)
Course Title Credits Prerequisite
  Auditing     3     AC 311 and AC 312  
General concepts about auditing and its profession, Code of Ethics for professional accountants, audit evidence, audit documentation, engagement quality control, audit planning, errors and fraud, audit risks, materiality, financial reporting controls, controls and audit of computer-based information system, audit sampling, tests of control and substantive tests of important cycles and accounts, forming an opinion in the auditor’s report.
 
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