The course aims to deliver knowledge of international auditing standards, contemporary practices in auditing, rules, regulations and applications of auditing standards to audit work. The course emphasis on auditor’s decision making process in a financial statement audit, as well as an integrated audit of both financial statements and internal control over financial reporting required for public companies. International case studies are introduced throughout the course.
Intended Learning Outcomes
CILO-1: Demonstrate a competent knowledge of auditing standards and codes applicable to an audit.
CILO-2: Examine fraud risks in risk assessments.
CILO-3: Conduct audit planning for performing tests of controls, and substantive tests of transactions.
CILO-4: Draft an appropriate audit report.