Formation/Cours

At the end of the course, the student should be able to:

– understand the needs for auditing in an international setting
– predict how business and economic cycles could affect organizational strategy
– recognize auditing-related issues and demonstrate an expertise on key concepts, techniques and trends within the profession
– apply auditing and employ state-of-the-art management techniques in an ethical manner.
– effectively communicate in English with audit-related audiences.
– identify relevant risks and other factors, and analyze their effect on designing the audit plan and conducting the audit.
– understand the role and implications of technology on the audit.
– formaulate strategically-appropriate solutions to complex and unfamiliar challenges in the audit environemnt
– be aware of the expanding opportunities for public accountants in improving the reliability of information for decision making

This course develops an understanding and appreciation of the philosophy of the audit process and its practice. This course focuses on issues relevant to an external auditing professional, such as, audit risk analysis, planning of audit engagements, internal controls, and substantive testing. This course presents the preparation of audit working papers supporting an examination of the financial records and internal control procedures of an enterprise. This course also covers the report and opinion of the auditor to management, stockholders and considers the ethical and legal responsibilities of the auditor.