AFB3041

Auditing

(BUS)

Mr Ming Zhang

6 points + 1-hour lecture and 2-hour tutorial per week + Second semester + Berwick + Prerequisite: AFB2023

Synopsis: The role and legal responsibility of auditor, audit process and audit evidence, the concepts of materiality and risks, study and evaluation of internal control, EDP auditing, audit sampling techniques, the tests of transactions cycles and the verification of account balances, the information of audit report, internal and operational auditing and current issues in auditing.

Assessment: Assignments: 40% + Examination: 60%