ACCT20040 Auditing, Professional and Ethical Practice

This course deals with the examination of the auditing professional environment. It specifically addresses issues dealing with the auditing standards and practice statements, ethics, current developments and legal liability. The course also examines the influence of EDP on the auditor and the conduct of the audit. The course attempts to balance theory and practical aspects. Students are introduced to statistical and non- statistical sampling as well as audit methodology, planning and internal control.