AUE2601 - Auditing Theory and Practice

Purpose: To provide learners with knowledge and skills in auditing theory and practice, which includes basic auditing concepts, statutory requirements, guidelines and auditing standards. Students credited with this module will know the basic auditing concepts, are able to apply their knowledge of the role, duties and responsibilities of the external auditor; as well as apply the International Standards on Auditing in the statutory audit of an ordinary company trading in goods and services.