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    Acc 333 Course Outline - 11!10!2023

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    desireheart1990
    The document outlines the course modules for principles of auditing over 7 weeks, covering topics such as the nature and purpose of audits, audit planning, advanced techniques, audit procedures, IT applications in auditing, an auditor's responsibilities, and investigating fraud and errors.

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    Acc 333 Course Outline - 11!10!2023

    Uploaded by

    desireheart1990
    10 views2 pages
    The document outlines the course modules for principles of auditing over 7 weeks, covering topics such as the nature and purpose of audits, audit planning, advanced techniques, audit procedures, IT applications in auditing, an auditor's responsibilities, and investigating fraud and errors.

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    Acc 333 Course Outline_11!10!2023

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    The document outlines the course modules for principles of auditing over 7 weeks, covering topics such as the nature and purpose of audits, audit planning, advanced techniques, audit procedures, IT applications in auditing, an auditor's responsibilities, and investigating fraud and errors.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    10 views2 pages

    Acc 333 Course Outline - 11!10!2023

    Uploaded by

    desireheart1990
    The document outlines the course modules for principles of auditing over 7 weeks, covering topics such as the nature and purpose of audits, audit planning, advanced techniques, audit procedures, IT applications in auditing, an auditor's responsibilities, and investigating fraud and errors.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    of 2

    DISTRIBUTION OF THE COURSE OUTLINE FOR PRINCIPLES OF AUDITING

    (ACC 333)

    MODULE 1: INTRODUCTION TO AUDITING

    Lecture Day/Date Venue Topics Remarks


    Introduction of the class
    Nature and Purpose of an
    Audit
    Role of internal and
    external auditors,
    Reporting responsibilities,
    Appointment, Dismissal,
    and Resignation
    The concept of true and
    fair;
    Independence of auditor
    Relationship of auditors
    with directors,
    shareholders and other
    financial statement users
    MODULE 2: AUDIT PLANNING AND ATTESTATION
    Initial review of
    accounting system;

    Evaluation of internal
    control system
    procedures;

    Development of an audit
    programme
    Audit Attestation -
    Types and Importance
    MODULE 3: ADVANCED AUDITING TECHNIQUES
    Advanced Auditing
    Techniques
    Use of statistical sampling
    in auditing
    Test
    MODULE 4: AUDIT PROCEDURES

    Vouching of Accounts;
    Verification of assets &
    liabilities;
    Letter of weakness and
    representation

    MODULE 5: APPLICATION OF INFORMATION TECHNOLOGY IN


    AUDITING AND AUDITING COMPUTER-BASED SYSTEMS
    Various forms of IT
    Applications in Auditing
    and Auditing Computer-
    Based Systems
    MODULE 6: AUDITOR’S RESPONSIBILITIES
    Responsibilities of
    auditors as regards
    prospectus, share issues
    and transfers
    Audit of Group of
    Companies
    Joint Audit
    Test
    MO
    MODULE 7: INVESTIGATION OF FRAUD AND ERROR
    Forensic Investigation
    Specialised audits and
    investigation in respect
    of: sole trading business,
    partnership and
    cooperative societies,
    solicitors, banks and other
    financial institutions

    Revision

    Examination

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