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Course Discription |
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The course is designed to provide the graduate students with advanced understanding of all aspects of auditing. These include accepting and planning the audit, evaluating internal controls, verifying account balances and financial statement assertions, reporting on audited financial statements, as well as auditing standards, and the legal liabilities, professional and personal ethical responsibilities of auditors.
Topics include: the role and types of auditors; ethics, corporate governance, auditor independence and professional practice; legal responsibilities; audit process; the nature of internal controls and risk management; financial report audits; information system audits and other assurance services. The concept of risk management is emphasized as it permeates all functions of management, audit and corporate governance.
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