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.
- Lecturer: Riteshni Lata
- Lecturer: Nacanieli Rika
- Lecturer: Pauline Ryland
- Lecturer: Folototo Seve