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Course List

Auditing (2)

  • Course Code :
    ACC 360
  • Level :
    Undergraduate
  • Course Hours :
    3.00 Hours
  • Department :
    Department of Accounting

Instructor information :

Area of Study :

The objective of this course is providing students with some advanced topics in auditing. By the end of the course, students are able to understand the internal auditing, sampling methods, statistical sampling, analytical procedures, operational auditing, employee and management fraud, and audit administrative issues.

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Auditing (2)

This course will develop upon your auditing and assurance knowledge learned in Introductory Assurance. In addition, also special auditing topics such as comprehensive auditing, non-profit auditing, environment auditing and small business auditing will be examined.

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Auditing (2)

Course outcomes:

a. Knowledge and Understanding:

1- To understand the process of Auditing planning in the real environment
2- To Understand the Audit process in some of the Operating Accounting cycle
3- To apply the Audit process in other cycles in real life

b. Intellectual Skills:

1- Know how to apply the audit process in business organizations
2- Know how the team work apply the code of ethics while apply audit procedures
3- Know how the auditor prepare the audit reports for the clients

c. Professional and Practical Skills:

1- Differentiate between different types of materiality and risk
2- Differentiate between different types of audit planning and analytical procedures
3- Differentiate between audits of internal control and control risk
4- Differentiate between different types of fraud auditing

d. General and Transferable Skills:

1- Understand, evaluate auditing cases
2- d2. Apply critical thinking skills to determine the type of audit report suitable for each case

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Auditing (2)

Course topics and contents:

Topic No. of hours Lecture Tutorial/Practical
Chapter Four: Legal Liability 4 3 1
Quiz 4 3 1
Second Mid Term Exam 2
Chapter Fifteen: Audit Sampling for tests of controls and substantive tests of transactions 4 3 1
Chapter Twenty Six: Internal and Governmental Financial Auditing 4 3 1
Chapter Twenty Six: Operational Auditing 4 3 1
Revision 4 3 1
Chapter Eight: Audit Planning and Analytical Procedures 4 3 1
Chapter Nine: Materiality and Risk 4 3 1
Chapter Ten: Audits of internal control and control risk 4 3 1
Revision 4 3 1
First Mid Term Exam 2
Chapter Eleven: Fraud Auditing 4 3 1
Chapter Twelve: The Impact of Information Technology on the Audit process 4 3 1
Chapter Thirteen: Overall Audit Plan and Audit Program 4 3

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Auditing (2)

Teaching And Learning Methodologies:

Teaching and learning methods
Lectures
Data show in lectures
Class discussion
Exercises and cases

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Auditing (2)

Course Assessment :

Methods of assessment Relative weight % Week No. Assess What

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Auditing (2)

Books:

Book Author Publisher
Auditing and Assurance Services Randal J.Elder PEARSON

Course notes :

Handouts

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