Audit

The purpose of the course of the audit is to make us known the basic approaches of the audit of the published financial statements of the company, what are the rules and control authorities. We will look at the importance of the external audit and what are the methods and practices. We will also see the evaluation of the internal audit and its importance. Finally we will deal with the evidence and documentation, work leaves, a random audits, the auditor's report and the audit legislation.

Objectives

An understanding by students of the Audit science and the process and the feasibility of controls for businesses and organizations.

Prerequisites

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Syllabus

Basic approaches to the control of published accounts. Rules and supervisory authorities . Internal audit review. External audit . Methods and practices of external audit. Evidence and documentation. Worksheets . Sample check. Auditor Report . Audit Law.