This unit provides students with both theoretical concepts and practical auditing techniques, including, auditing framework, standards, audit procedures, auditor's decision-making processes, and reporting. It provides an introduction to auditing and an overview of the audit process including the scope and limitation of auditing, professional ethics, auditing standards and responsibilities, legal aspects, internal control, audit risk analysis, audit evidence and audit reports.
PRESCRIBED TEXT - AUDITING & ASSURANCE SERVICES IN AUSTRALIA
