Authorised by Academic Registrar, April 1996
Objectives On successful completion of this subject, students should be able to understand the responsibilities and roles of an external company auditor and of an auditor in public sector organisations; appreciate the nature and diversity of auditing practice; demonstrate knowledge of auditing practice sufficient to support practice or further specialised study in auditing.
Synopsis This subject presents an overview of the auditing process. It examines the objectives of the audit and the auditor's environment. The methodologies and procedures of auditing are covered and the respective roles of private and public sector audits are described and compared. The subject may also include demonstration software to illustrate the use of personal computers in auditing.
Assessment Examination: 100%