AFW3041

Auditing

(BUS)

6 points + Second semester + 1-hour lecture and 2-hour tutorial per week + Prerequisite: AFW2023

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 test of transactions cycles and the verification of account balances, the information of audit report, internal and operational auditing and current issues in auditing.

Assessment: Assignment one (2000 words): 10% + Assignment two (practice set): 20% + Examination (3 hours) 70%