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.

GENERAL OBJECTIVES

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

system.

7.0 Know selections of areas of work control, in-depth tests and use of graphing and

of sampling techniques.

There is no review for this course

AUDITING 1