• Course Number: 3.42208
  • Credit Points: 3
  • Year of Study: 4
  • Semester: 2

The course aims to develop an understanding of the nature and purpose of an audith, professional and legal requirements of an auditor, audit planning and control, audit procedures as well as preparation of an audit report and the practical application of these theories to audit companies' using either manual or computerised systems.

Topics include internal control, materiality and audit risk, receipt cycle, auditing EDP systems, public sector auditing, and new audit developments.