Courses @ UNIRAZAK

Auditing

Credit

3

Level of Study

Diploma

Synopsis

This course will introduce students to the basic principles of auditing as well as the nature, purpose and scope of the audit and internal review. The role of external audit and its regulatory framework and internal audit in providing assurance on risk management course shall be explained and discussed in the course. The course will also enable students to describe the internal control system; describe and evaluate basic auditing procedures and objectives on important functional areas; to explain and evaluate sources of evidence and describe nature and extent of tests on transactions and account balances.

Learning Outcomes

  • Understand the nature and fundamental concepts of auditing with emphasis on external and statutory audits.
  • Understand the objectives of an audit of financial statements.
  • Know the basic knowledge of the procedural and practical aspects of auditing standards.
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