Course
| code | EY315 |
| credit_hours | 3 |
| title | Auditing |
| arbic title | |
| prequisites | EY211 |
| credit hours | 3 |
| Description/Outcomes | This course emphasizes concepts, procedures and techniques of internal and external auditing. |
| arabic Description/Outcomes | |
| objectives | -Define generally accepted auditing standards.rn-Describe types of audit reports.rn-Describe professional ethics.rn-Describe the legal environment. |
| arabic objectives | |
| ref. books | |
| arabic ref. books | |
| textbook | Auditing and assurance services: an intergrated approach. Arens A. |
| arabic textbook | |
| objective set | bullets |
| content set | combined |
Course Content
| content serial |
Description |
| 1 |
Course introduction & demand for audit and other assurance services (ch.1)
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| 2 |
Types of audits and auditors (ch.1 cont’d)
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| 3 |
Generally Accepted Auditing Standards (ch.2)
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| 4 |
Quality control. (ch.2 cont’d)
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| 5 |
Audit reports overview, the standard unqualified audit report (ch.3)
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| 6 |
Unqualified audit report with explanatory paragraph + applications (ch.3 cont’d)
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| 7 |
7th week exam.
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| 8 |
Departures from an unqualified audit report.(ch.3 cont’d)
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| 9 |
Professional ethics: ethical dilemma (ch.4)
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| 10 |
Professional ethic: code of professional conduct (ch.4 cont’d)
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| 11 |
Ch.5 legal liability
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| 12 |
12th week exam
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| 13 |
Chapter 5 continued
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| 14 |
Audit evidence (ch.7)
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| 15 |
General revision.
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| 16 |
Final Exam
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