- Instructor: Adebiyi Oluseye
- Lectures: 13
- Students: 2
- Duration: 10 weeks
HIGHER NATIONAL DIPLOMA IN ACCOUNTANCY
Course: AUDITING AND INVESTIGATION
CODE : ACC 412
CREDIT HOURS: 60 HOURS
GOAL: To enable students gain an in-depth understanding of the general principles and practices of modern auditing and investigation so as to enable them to apply the knowledge to practical situations.
On completion of this module, students should be able to:
- Understand audit planning process and the generally accepted audit procedures as the basis for audit tests and questionnaires.
2.0 Understand Public Reporting and Generally Accepted Auditing Procedures (GAAP)
3.0 Understand audit investigation.
4.0 Understand principles underlying the acquisition and amalgamation of companies.
5.0 Understand Fraud.
6.0 Know forms of audit reports.
7.0 Understand the Companies and Allied Matters Act (CAMA) (1990) and the Auditors’
8.0 Understand Shareholders, Employees and Creditors’ protection under CAMA.
9.0 Know Take-Over Code.
10.0 Understand Audit of Computerized Accounting System.
11.0 Understand Financial Statements and Audit Opinions.
12.0 Understand Special Audit.
13.0 Understand Ethical Code of Conduct.
AUDITING AND INVESTIGATION: ACC 412