- 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.
GENERAL OBJECTIVES
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’
Responsibilities.
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.
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AUDITING AND INVESTIGATION: ACC 412
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Lecture 2.11.0 Understanding audit planning process and the generally accepted audit procedures as basis for audit tests30m
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Lecture 2.210.0 Understand Audit of Computerized Accounting System30m
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Lecture 2.311.0 Understand Financial Statements and Audit Opinions30m
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Lecture 2.412.0 Understand Special Audit30m
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Lecture 2.513.0 Understand Ethical Code of Conduct30m
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Lecture 2.62.0 Understand Public Reporting and Generally Accepted Auditing Procedures (GAAP)30m
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Lecture 2.74.0 Understand principles underlying the acquisition and amalgamation of companies30m
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Lecture 2.86.0 Know forms of audit reports30m
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Lecture 2.97.0 Understand the Companies and Allied Matters Act (CAMA) (1990) and the Auditors’ Responsibilities.30m
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Lecture 2.108.0 Understand Shareholders, Employees and Creditors’ protection under CAMA30m
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Lecture 2.119.0 Know Take-Over Code.30m
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Lecture 2.12Understand audit investigation30m
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Lecture 2.13Understand Fraud30m
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