Auditing and Assurance provides a solid foundation in the
role of auditors in verifying financial statements and ensuring accountability.
The course covers audit planning, evidence collection, risk evaluation, and
reporting, following national and international auditing standards.
Students explore different types of audits, such as
internal, statutory, and forensic audits, and the procedures used to detect
fraud and assess compliance. The importance of ethics, independence, and
professional judgment in audit work is also emphasized.
This course is essential for students pursuing careers in
accounting, auditing, compliance, and internal control. It equips them to
evaluate business risks and contribute to strong governance systems.
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