In this introductory course, students are provided with an overview of external auditing. Students are exposed to key auditing concepts, such as professional standards, ethical and legal environment, the audit process, and the evaluation and communication of the findings. The course is designed to provide students with the opportunity to apply the key concepts of auditing to the revenue and collection cycle, acquisition and expenditure cycle and other accounting cycles.
Students registering for credit courses for the first time must declare a program at the point of registration. Declaring a program does not necessarily mean students must complete a program, individual courses may be taken for skill improvement and upgrading.