Official NUC CCMAS syllabus

BED 413 — Auditing & Assurance for Business Educators

BED department course · Nigerian universities

What you'll be able to do (official learning outcomes)

• explain at an appropriate level of confidence the nature, purpose and scope of auditing
• identify the various types of audit
• appraise and apply various regulatory framework of audit
• carry out substantive test on a given set of transaction
• analyse and judge internal control effectiveness or otherwise of an entity
• prepare reports of an audit engagement; and

Course contents

The nature, purpose and scope of Auditing. Types of audit. Regulatory framework (CAMA, 2020). Audit engagement. Professional ethics. Audit planning and documentation, audit evidence and substantive test. Audit tests and sampling procedures. Internal audit. Internal control. Audit report and contemporary issues in auditing.

Source: the Nigerian Universities Commission (NUC) Core Curriculum and Minimum Academic Standards (CCMAS). StudyOps loads this syllabus automatically when you study BED 413.

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