11947 (v.2) Auditing 551

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Area:	School of Accounting
Contact Hours:	3.0
Credits:	25.0
Seminar:	1 x 3 Hours Weekly
Prerequisite(s):	11941 (v.2) Accounting (Managerial) 530 or any previous version AND 11942 (v.2) Accounting (Information Systems) 531 or any previous version AND 302128 (v.2) Accounting (Corporate) 511 or any previous version
Accountability and auditing in the private sector - comparison of countries. The legal and ethical responsibilities of auditors. Auditing in the private sector - audit evidence, the audit risk model and its application, the audit criteria for the entity's annual report, forming and reporting the opinion.