- Instructor: Adebiyi Oluseye
- Lectures: 4
- Quizzes: 1
- Students: 1
- Duration: 10 weeks
NATIONAL DIPLOMA IN ACCOUNTANCY
Course: AUDITING 1
CODE : ACC 213
CREDIT HOURS: 45 HOURS
GOAL: To expose students to the concepts, theories, principles and techniques of Auditing.
On completion of this module, students should be able to:
1.0 Understand theory and philosophy of auditing.
2.0 Know rights, duties and responsibilities of the auditor.
3.0 Understand professional ethics.
4.0 know the Auditor’s Liabilities.
5.0 Understand the appointment and removal of Auditors.
6.0 Know the inter-relationships of the audit functions and the internal control
7.0 Know selections of areas of work control, in-depth tests and use of graphing and
of sampling techniques.