CEA57: Accounting Workplace Practicum copy 2


AF432: Auditing and Assurance Services

This course focuses on the concepts and principles underlying auditing theory and practice, the regulatory framework within which an auditor functions, and the audit process. The course introduces the principles, standards, and procedures of auditing. Topics include the ethics and responsibilities of auditors, development of audit programs, accumulation of audit evidence, and reporting. The course takes an external audit orientation in relation to the audit of the financial statements. The external audit is also covered from the perspective of the legislative requirements in the Sarbanes-Oxley Act. Finally, the course includes other auditing professions such as the internal audit. The judgment processes involved in external auditing are similar in internal auditing. Overall, this course yields knowledge about how external audits provide the credibility necessary for financial statements to add value in the capital markets.

MBA432: Accounting for Decision Making (to be delete)

The focus of this course is to help managers understand and interpret accounting facts and figures drafted by accountants and use such knowledge to improve managerial decision making in their respective functional areas.

Managers from different functional areas would initially be exposed to financial and cost accounting concepts and practices so they can understand and interpret accounting facts and figures, as well as periodic management accounts and financial reports. That would follow the exposition of the array of tools and techniques of financial and cost analysis with hands on exercises to improve the art and sciences of decision making. With such a knowledge base in the background, managers would be practicing the mechanics of decision making in the classroom in various functional and strategic areas of management.

AF439: Advanced Taxation Contemporary Issues

This course examines the core concepts of taxation at an advanced level. It looks at the social, economic and political aspects of taxation, the specifics of taxation, possible reforms, restructures, in light of recent developments and structures.