Course
| code | EY426 |
| credit_hours | 3 |
| title | Financial Control |
| arbic title | |
| prequisites | EY315 |
| credit hours | 3 |
| Description/Outcomes | This course is designed to make the student familiar with the basic auditing concepts and the sections of an audit planning, the internal control structure, the substantive tests and the issuance of audit report. |
| arabic Description/Outcomes | |
| objectives | -Explain the basic concepts of audit materiality and sampling rn-Explain audit planning rn-Explain procedures to study the internal control structurern-Flowcharts representationrn-Describe audit samplingrn-Audit objectives and audit documentationrn |
| arabic objectives | |
| ref. books | |
| arabic ref. books | |
| textbook | Auditing. An Assertions Approach. Donald H. Taylor-G. William Glezen |
| arabic textbook | |
| objective set | bullets |
| content set | combined |
Course Content
| content serial |
Description |
| 1 |
Course introduction and overview
|
| 2 |
Introduction of the sections of an audit
|
| 3 |
Chapter 7: materiality concepts and types of audit risk
|
| 4 |
Chapter 8: planning the audit
|
| 5 |
Chapter 8: planning the audit continue
|
| 6 |
Chapter 8: planning the audit continue
|
| 7 |
7th week exam
|
| 8 |
Chapter 9: internal control structure-Obtaining an Understanding
|
| 9 |
Chapter 9: flowcharts
|
| 10 |
Chapter 13: Evidence gathering
|
| 11 |
Chapter 13: Evidence gathering continue
|
| 12 |
12th week exam
|
| 13 |
Sampling
|
| 14 |
Chapter 6: Audit Objectives and Audit Documentation
|
| 15 |
General revision
|
| 16 |
Final exam
|