Prerequisite: (1602201)
This course contains two parts, first part describes the assurance services provided by the auditor including auditing, and the role of certified public accountant in light of auditing and ethical standards as well as the legal responsibilities of auditors. It also discusses the final product of auditing which is the auditor’s report. The second part describes the audit process in the manner that will enable the student to apply the concepts developed, this part explains the auditing procedures and techniques, which starts with audit planning in depth including audit objectives, risk assessment, materiality, audit evidence, internal control and audit reports.