020113220 AUDITING AND ASSURANCE SERVICES I ( 3 Crd.Hrs )

Pre-Requisites : 020112020

This course aims to provide an in-depth understanding of the external auditing on the financial statements and briefing of the other assurance services. The course examines the basics of auditing, attestation and other assurance services. In addition, it provides knowledge about the generally accepted auditing standards, the professional ethics, audit reporting, risk assessment, internal control and its environment and sampling and evidence gathering in audit engagement.