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BAO 3306 Auditing

Auditing is part of the accounting world and it is a vital part of the extensive investigation of the business!!

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The BAO 3306 Auditing course unit introduces students to a number of the key tools employed by the auditors for collecting and assessing substantiation, in cooperation with manual and computerised accounting information systems, so as to let them to state estimation on the fair demonstration of the financial statements. Moreover, the above stated course offers students with a perception into the present auditing milieu, comprising the legal liability, ethical and other professional outlook like the "audit expectation gap". In particular, the course offers both a theoretical and practical strategy to the external along with the internal and public sector auditing, letting students to expand an absolute picture of the audit procedure in light of contemporary audit concerns.

The successful learning outcomes of the program include:

  • Synthesize the rationales for the presence of a societal need for the audit and the assurance aids, and an awareness of the modern environment in which auditors function, encompassing legitimate, moral, and professional facets.
  • Examine the audit procedure and pertain to the methods utilized by the auditors encompassing business risk estimation, evidence collection, and evaluation, internal control examination, usage of computer-assisted audit methods, and the reporting of the audit.
  • Explore and formulate an understanding of the audit of particular transactions and the account balance.
  • Enunciate the auditor's obligation in finalizing an audit.
  • Elucidate and endorse other assurance arrangements that can be delivered by accounting corporations.

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