ACC411AUDITING II

ACC411 builds upon the foundational principles introduced in earlier auditing courses, advancing students' knowledge of audit theory and practice. This course emphasizes the practical application of auditing standards and procedures in complex audit environments, focusing on areas such as audit planning, evidence collection, risk assessment, internal control evaluation, and audit sampling techniques. Students will also explore audit reporting, materiality, and ethical considerations in greater depth, preparing them to handle more sophisticated audit scenarios in both public and private sectors.

The course incorporates real-life case studies and audit simulations, allowing students to critically assess financial records and apply professional judgment in audit decision-making. Learners will gain hands-on experience in developing audit programs, evaluating audit evidence, and drafting audit reports in accordance with international auditing standards. By the end of the course, students will be equipped with advanced auditing competencies, ready to contribute effectively in professional audit engagements or pursue certifications such as CPA or ICAN.