AUDITING AND INVESTIGATION: ACC 412

southwestern university of nigeria school fees

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.

 

 

  • AUDITING AND INVESTIGATION: ACC 412 0/13

There is no review for this course

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