Auditing Course

Auditing courses are courses that introduce the basics of management auditing. The material discussed in this course consists of three parts, namely: audit environment, audit planning, and audit testing methodology. The first part, Audit Environment discusses auditing, audit reports on management activities and auditor responsibilities, and professional ethics. The second part, Audit Planning discusses material: regarding objectives, audit evidence, and working papers; acceptance of audit assignments and planning; materiality, risk and audit strategy; as well as understanding the internal control structure. The third part, Audit Testing Methodology discusses determining control risk and testing controls; detection risk and substantive test design; use of statistical sampling and non-statistical sampling; and finally substantive testing.