ACC210AUDITING

ACC210 introduces students to the fundamental principles and practices of auditing, with a focus on the role of auditors in evaluating the accuracy and integrity of financial information. The course covers key topics including audit planning, internal control systems, audit evidence, risk assessment, and the ethical and legal responsibilities of auditors. It emphasizes the procedures involved in both internal and external auditing, as well as the standards that govern audit processes.

Students will gain practical insights into audit documentation, sampling techniques, and reporting formats through case studies and simulated audit exercises. The course aims to develop critical thinking and analytical skills required to assess financial records and identify material misstatements or irregularities. By the end of the course, learners will understand the significance of auditing in ensuring transparency, accountability, and trust in financial reporting across public and private sectors.