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Course Code:


Course Hours:


Contact Hours / Week:






Course Description:

This course is a study of techniques available for gathering, summarizing, analyzing and interpreting the data presented in financial statements and procedures used in verifying the fairness of the information. Also emphasizes ethical and legal aspects and considerations. This course is intended to be the student’s first exposure to auditing. Some of the topics covered include: Introduction to financial statement auditing, basic auditing concepts, planning an audit, auditing internal controls, sampling tools for audits, reporting and professional responsibilities.

It covers standards and procedures broadly applied to examination of financial statements and other assurance services, including a consideration of the field of public accounting, professional ethics, internal controls, preparation of work papers, and audit reports. By the end of this course, you should develop a feel for the basic concepts of auditing.



Course Learning Outcomes:

Upon successful completion of this course, students will be able:


  1. Demonstrate an understanding of the importance of high quality financial information to external users and describe the auditor’s role in providing assurance that the information provided to these users is of high quality.
  2. Describe the parties involved in a company’s corporate governance, their roles, and how the auditor’s interact with these various parties during their audit.
  3. Describe the legal and ethical challenges faced by auditors and what they can do to face these challenges.
  4. Demonstrate an understanding of the audit risk model and the role of various types of risk in the planning and conducting of an audit.
  5. Demonstrate an understanding of how auditor’s plan and perform audits and how internal controls fit into the auditor’s responsibilities and performance of the audit.
  6. Describe the auditor’s responsibility for fraud detection/reporting. Plan/perform basic audit procedures for specific management assertions related to the company’s financial statements.
  7. Describe the different reports auditors can give and the contents of each of these reports

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