Auditing Practice And Investigation
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.