A232 BKAA2013 KUMP F AUDITING AND ASSURANCE I
This course is an introduction course in Auditing that introduces the various concepts and principles of auditing. Emphasis is given on the legal environment faced by auditors in Malaysia, the ethical values expected of them, as well as their legal liabilities. Other coverage of the course includes materiality and audit risk, audit planning, sampling, collection of evidence, internal control evaluation, auditing documentation until the issuance of an audit report. The fundamental knowledge gained from this course will be expanded in the Advanced Auditing course.
Category: A232