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)
2 Types of audits and auditors (ch.1 cont’d)
3 Generally Accepted Auditing Standards (ch.2)
4 Quality control. (ch.2 cont’d)
5 Audit reports overview, the standard unqualified audit report (ch.3)
6 Unqualified audit report with explanatory paragraph + applications (ch.3 cont’d)
7 7th week exam.
8 Departures from an unqualified audit report.(ch.3 cont’d)
9 Professional ethics: ethical dilemma (ch.4)
10 Professional ethic: code of professional conduct (ch.4 cont’d)
11 Ch.5 legal liability
12 12th week exam
13 Chapter 5 continued
14 Audit evidence (ch.7)
15 General revision.
16 Final Exam