ACC 223 – AUDITING II

Goal:

To further develop the students knowledge of concepts, principles, theories and practice of auditing and their ability
to perform attest functions.

GENERAL OBJECTIVES:
On completion of this module the students should be able to:
1.0 Understand Audit reports and opinions.
2.0 Understand Fraud, its prevention and detection.
3.0 Understand manual and computerized auditing.
4.0 Understand the liabilities of an Auditor.
5.0 Understand Internal Audit and its relationship to statutory audit.
6.0 Understand Balance Sheet audits.
7.0 Understand verification and valuation of assets and liabilities.