ACC 213 – AUDITING I

Goal:

To expose students to the concepts, theories, principles and techniques of Auditing.

GENERAL OBJECTIVES:
On completion of this module students should be able to:
1.0 Understand theory and philosophy of auditing.
2.0 Know rights, duties and responsibilities of auditor.
3.0 Understand professional ethics.
4.0 Know the Auditors liabilities.
5.0 Understand the appointment and removal of auditors.
6.0 Know the inter-relationship of the audit functions and the internal control system.
7.0 Know selections of areas of work control, in-depth tests use of graphing and of sampling techniques.