COURSE DESCRIPTION
The paper is introduction to audit and assurance engagements governed by regulatory framework, ISAs and ethical conduct that students are required to adhered to. The paper outlines the engagement acceptance procedures and conduct of audit through planning and risk assessment including understanding of entity’s internal controls, evaluation of the audit evidence, auditor’s conclusions thereon and form and content of the audit reporting. The paper require student to identify potential control deficiencies in a client reporting system and their impact on the overall audit methodology. Further implications of specific auditing standards including Going Concern and Subsequent Events on the final reporting stage are also addressed in the paper.
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