This unit is structured within the framework of the audit risk model and incorporates discussion and analysis of the main components of that model – inherent risk, control risk and detection risk as well as auditing standards and responsibilities. This unit also examines the manner in which auditors gather evidence in the evaluation of inherent risk and control risk. Students will develop an understanding of some of the techniques used by auditors in carrying out audit procedures and evaluating audit evidence and are expected to think critically in applying the technical concepts to case studies and practical examples. -- Course Website
Instructor: Dr Medhat Endraws, Mr James Hazelton
Prerequisites: (ACCG923 or ACCG862) and (admission to MAcc(Prof) or MAcc(CPA) or MAcc(Prof)MCom)