The title of the course ACC311 is Fundamentals Of Auditing. The course level is Undergraduate, credit hours for theory are 3 and pre requisite of this course include : MGT101 and MGT402
ACC311 Course Outline:
Students will be able to understand the basic concepts and goals of auditing, general principles governing, reasonable assurance, legal considerations regarding the rights and obligations of the auditor, the significance of books of account and financial statements for auditing, the necessity of understanding the entity and its environment, etc., through this subject. Additionally, students will learn about several audit methods and approaches that are used to test and verify assets, equity, liabilities, sales, inventories, cash and bank balances, among other things. The significance of statistical sampling methods for financial statement planning and auditing will also be covered with the students.
The students who successfully complete this course will also have learnt about several unique issues, such as the audit of small businesses, the auditor’s report on a full set of general purpose financial statements, the modified auditor’s report, and other forms of audit views.
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