The course main objective is to provide students with the foundation of auditing concepts and methods that enable them to understand their activities as financial statements auditors.
The course introduces:-
Introduction to professionalism: definition of financial auditing, kinds of audits and auditors, practical auditing methods. Auditing theory and practice standards. Reports of audited financial statements. Legal Liability and fraud detection. General technology of auditing. Internal control evaluation. Audit sampling and program planning. Account balance auditing. Audit program applications Operational auditing: Governmental and internal audits.