Auditing – BBA


Credit: 3

Hours: 51

Credit Type: Theory

Pre-requisite: Principle of Accounting 2


Objective:

Auditing means, independent examination of accounting books and document of an organization and giving opinion about their acceptability and trustworthiness of the organization’s financial reports.

Our aim in this course is, to emphasize on the concepts through which students can perfectly understand the philosophy and environment condition in auditing. Therefore, auditing profession will be examined thoroughly. In the first part , auditing standards, professional ethics, legal responsibility of auditors, study and assessment of internal control, the nature of documents, the use of statistical sampling, computer and auditing and examining audit work will be discussed in details.

In second part techniques and skills of auditing will be examined in an organized and comprehensible way.

Main Topics:

1- Auditors role in economy of the country

2- Professional behavior

3- Auditor legal responsibility

4- Auditing profession

5- Internal control

6- Auditing of computer Systems

7- Auditors documentation

8- Statistical sampling

9- Auditing quality control

10- Documents investigation, auditing plan