INTENDED LEARNING OUTCOMES
At the completion of this course, students are expected to:
1. Define the concept of Auditing
2. Understand International Auditing Standard as it relates to Nigeria Standard on Auditing
3. Procedures for appointing an auditor and fixing his remuneration, auditors duties, rights, powers, responsibilities, removal, resignation.
4. Types of Audit, internal control vs internal checks.
5. Understand the fundamental principles of Auditing
6. Apply the concept and fundamental principles of Auditing to Audit practices
7. Write an Audit Report