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South African auditing B (6 points)



South Africa First semester 2003 (Day)
South Africa First semester 2004 (Day)

Synopsis: A review of the audit process from planning to the completion of the audit, including the going concern concept and subsequent events. Sampling. Risks, internal controls, audit procedures, both control and substantive tests performed on the following business cycles: receipts and revenue, payments and expenditure, production and conversion, cash transactions and the investment cycle.

Assessment: Assignment (2000 words), 10%; Mid-semester test 20%; Examination (3 hours): 70%

Contact Hours: One 2-hour lecture and one 1-hour tutorial

Prerequisites: AFW2041

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