AFG9041

Auditing

(BUS)

Mr Johan Grobbelaar

6 points + OCDL + 12 hours per week + Second semester, summer semester + Prerequisite: AFG9073

Synopsis: Overview of auditing, the auditor's legal liabilities, audit process and 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, auditors reports, and internal and operational auditing.

Assessment: Assignments: 30% + Examination: 70%