11947 (v.2) Auditing 551
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
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Accountability and auditing in the public and private sectors - 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. |