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HBC 2207: Principles of Auditing Notes

Institution: Jomo Kenyatta University of Agriculture and Technology

Course: Bachelor of Commerce

Content Category: Lecture Notes

Posted By: PENTAMRK

Document Type: PDF

Number of Pages: 242

Price: KES 200
 
    

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Summary

Jomo Kenyatta University of Agriculture and Technology
Bachelor of Commerce
HBC 2207: Principles of Auditing Notes

HBC 2207 Principles of Auditing
Course description
Nature of auditing. Purpose of auditing and objectives of audits independence.
Removal of auditor. Right and duties of an auditor. Types of audit, internal audit, external audit. Stages of an audit. Audit planning and audit working papers. Audit evidence; introduction to substantive tests, audit reports, letter of presentation.
Prerequisite:
Learning outcomes
Upon completion of this course you should be able to;
1. Understand the environment under which auditing is carried out
2. Understand the laws governing audit practice
3. Perform the audit planning and design control processes
4. Prepare various audit reports...................................


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