Courses Catalogue

Auditing Practice And Investigation

COURSE CODE: ACC 3201
COURSE CREDIT UNIT: 3
ACADEMIC PROGRAMME: Business Administration: International Business, B.Sc
COLLEGE/SCHOOL/FACULTY: College of Economics and Management
STATUS: Core
PROGRAMME TYPE: Undergraduate

Course Description

The course intends to introduce the broad aspects of Auditing.  And at the end of this course students should be able to understand different disciplines in auditing.  Auditing is one areas that has captured the attention of a large section of managers and the organization as a whole. It brings out the importance of auditing and more importantly it equips students with substantive skills and competences to audit and handle audit assignments and any engagements at the end of this course. And for others to manage consultancy assignments at workplace and in their respective organizations.

EXPECTED LEARNING OUTCOMES

By the end of this course students should be able to:

·         Identify and understand the nature, purpose and scope of auditing.

·         Distinguish between various types of Audits depending on the purpose and scope.

·         Describe the legal & professional requirements in Uganda and CODE of ethics.

·         Explain the concept of true & fair as used in auditing practices.

·         Compare different types of qualification and audit reports.

·         Design systems appropriate for any organization and analyze which controls a would be applicable.

·         Understand the special requirements of auditing for not profit and Government Accounts and entities.

-        Describe the nature , timing and extend of tests on transactions and accounts balances and design appropriate programs.