Courses @ UNIRAZAK

This course is an introduction course in Auditing and it will introduce students to the concepts and principles of auditing. Emphasis will be given on external and statutory auditing. Among the topics covered in the course include: collection of evidence, internal control evaluation, audit documentation, auditing the financial statement cycles and issuance of audit report. The fundamental knowledge gained from this course will be expanded in the Advance Auditing course.

• Describe the relevant regulators, authorities and professional bodies and the relevant statutory and regulatory requirements in Malaysia.
• Explain the objectives of external auditing and the responsibility of external auditors and management in the audit of financial statements and also their responsibilities in relation to fraud.
• Identify the internal control problems of a company and suggest possible solutions through working papers and sources of audit evidence.