10989 (v.4) Accounting (Auditing) 300

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Area:	School of Accounting
Contact Hours:	3.0
Credits:	25.0
Lecture:	1 x 1 Hours Weekly
Tutorial:	1 x 2 Hours Weekly
Prerequisite(s):	10804 (v.4) Accounting (Systems) 204 or any previous version
Examination of the company audit process. Audit planning - the concepts of materiality and audit risk. The evaluation and testing of internal control systems. Substantive audit testing of transactions and balances. Audit sampling theory and methods. Thefinalisation of the audit and audit reporting.