BBA3107 Audit Theory (Accounting & Finance Option)

The course will provide students with a critical introduction to the principles and practice of audit, and will specifically review the theory of auditing, the practical application of that theory, the regulatory framework for audit and the pressures and problems facing the audit profession at the present time.

Learning Outcomes     
On completion of this course, students should be able to

• Plan for audit assignments
• Describe various types of internal controls needed in any business environment.
• Carry out compliance tests and tests of controls.
• Prepare and interpret internal and external audit reports