- Instructor: Adebiyi Oluseye
- Lectures: 9
- Students: 2
- Duration: 10 weeks
Course: AUDIT PRACTICE AND ASSURANCE SERVICES
CODE: ACC 422
CREDIT HOURS: 45 HOURS 2019/2020
GOAL: To give special attention to the application of auditing concepts, methodology and techniques used in audit judgment so as to enable the student handle and understand special audit s and assurance services, and know the management of audit practice as well as the workings of Local and International factors that affect the practice of auditing.
On completion of this module, students should be able to:
1.0 Understand the development and operation of accounting standards and auditing
2.0 Understand the process of auditing corporate distress
3.0 Understand the process of auditing public concerns.
4.0 Understand the management of audit practice and the and the concept of assurance services.
5.0 Understand the circumstances under which an auditor may become personally liable.
6.0 Understand the roles of ethics on the provision of audit services.
7.0 Understand the process required for auditing special types of organizations.
8.0 Understand the introduction, functions, and operation of an internal audit department.
9.0 Understand the process of share transfer audits
AUDIT PRACTICE AND ASSURANCE SERVICES: ACC 422