Auditing and Assurance Services

Description

Accounting is a profession for which public trust is paramount. Auditing and assurance services provide credence to published financial statements and therefore, are major accounting profession activities. Auditing is a vital economic and accounting function on which several people rely to make decisions. This unit will raise student awareness of the interplay between auditing, common good and stewardship. This unit covers both theoretical and practical aspects of auditing. The knowledge and competencies learned in this unit are applicable in many other countries as international accounting standards are used throughout the course. This unit introduces students to the concepts and practice of auditing, the way the profession has developed, and how it addresses current business and social needs. This unit aims to emphasise contemporary auditing theory and practices, and provide a stimulating and research-informed learning environment, which will develop students' critical thinking and team working skills.