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What you'll be able to do (official learning outcomes)
discuss the objectives and scope of external auditing and assurance
describe the legal and regulatory framework for auditing and assurance
discuss the steps of audit process
demonstrate skills in writing and communicating findings of audit report after the conclusion of the audit engagement
apply appropriate auditing standards to auditing and assurance
Distinguish between errors and fraud
Course contents
Definitions, objectives, benefits, types, basic concepts of auditing. Differences between errors and frauds, audit expectation gap, true and fair view, auditors’ independence. Concept of materiality (ISA 320), reasonable assurance, public interest and professional scepticism.
Source: the Nigerian Universities Commission (NUC) Core Curriculum and Minimum Academic Standards (CCMAS). StudyOps loads this syllabus automatically when you study ACC 307.