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Course description |
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This module introduces students to the principles of external auditing and other assurance services. Both theoretical and practical aspects of the audit process will be considered including recent developments in the organisation of the profession, the regulatory framework governing practitioners and factors affecting the future evolution of the practice of auditing and other assurance services. |
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Objectives |
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The student will understand the main auditing and assurance problems accountants have to cope with, and learn how to use the proper framework and strategy for effective services. The student will also focus on the fundamentals of accounting to the principles of external auditing and other assurance services. The course also aims to provide students with an understanding of the nature of the function of auditing and other assurance services and the principles of the related processes. |
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Program |
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Introduction to audit and assurance
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Rationale for auditing
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Principles and postulates of auditing
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The legal and professional environment
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The task and duties of auditors
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Audit planning and strategy
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Conduct of audits and assurance services
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Computer-based systems
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The report of the auditors or assurance service providers
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Contemporary developments in auditing and assurance services
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Professor |
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Kyriakos Kouveliotis
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