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Introduction to Auditing - AUE1501

Under Graduate Degree,Diploma,Higher Certificate Semester module NQF level: 5 Credits: 12
Module presented in English
Purpose: To introduce students to the basic principles that applies in the audit world. The general principles regarding the origin of auditing, the auditing profession and the role of auditors are covered. The purpose is also to enable students to identify business and audit risk areas in an entity; to assist in the planning of an audit; to identify control measures to mitigate risks; to perform and document test of controls; and to a limited extent, perform substantive audit procedures; all restricted to small and medium size enterprises. Students credited with this module will be able to perform elementary auditing/ internal auditing duties applicable to small and medium size enterprises.