Aims of the course Auditing
The course ims to:
• introduce students who have passed AC1025 Principles of
accounting to the principles of external auditing and other assurance
services
• provide students with an understanding of the nature of the function
of auditing and other assurance services and the principles of the
related processes.
We will be dealing with both theoretical and practical aspects of the audit
process, but you should always try to relate the two rather than treat them
as discrete parts.
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