Abstract

This subject explores the practice and theory of auditing and forensic investigation adopting a risk-based approach to auditing and assurance services.   The expanding role of auditing to financial and nonfinancial reporting will provide opportunity to appreciate the changing role of the auditor and societies expectation of ethics and good governance … For more content click the Read More button below.

Syllabus

The audit function - an overviewGovernace, ethics, legal environment and the role of the forensic accountantElements of the financial report audit and the audit teamBusiness riskAudit planning and the audit teamInternal control and the internal auditAudit testing, sampling and computer assisted auditing toolsCompleting the auditReporting obligationsExpanding role for auditorsCSR audits