Overview
Overview of auditing, the auditor's legal liabilities, audit process and evidence, the concepts of materiality and risks, study and evaluation of internal control, EDP auditing, audit sampling techniques, the test of transactions cycles and the verification of account balances, auditors reports, and internal and operational auditing.
Offerings
S1-01-MALAYSIA-ON-CAMPUS
S2-01-MALAYSIA-ON-CAMPUS
Requisites
Prerequisite
Prohibition
Contacts
Chief Examiner(s)
Dr Shyamala Dhoraisingam
Dr Kaveh Asiaei
Learning outcomes
On successful completion of this unit, you should be able to:
1.
demonstrate an understanding of the role, limitations and demand for audits in modern corporate society including the auditor's professional, ethical and legal obligations
2.
examine the auditor's role in corporate governance with particular emphasis on the detection and reporting of fraud and error
3.
describe the assurance framework, and apply planning processes and evidence gathering procedures that are used by auditors to form an audit opinion
4.
apply critical thinking, problem solving and presentation skills to individual and / or group activities dealing with auditing and assurance and demonstrate in an individual summative assessment task the acquisition of a comprehensive understanding of the topics covered by ACW3620.