Auditing 300

Module code ODT 300
Qualification Undergraduate
Faculty Faculty of Economic and Management Sciences
Module content Application of statistical sampling methods in auditing. Sections of the Companies Act and the Closed Corporation Act prescribed by the PAAB and the SAICA. Publications of the SAICA, the PAAB and selected international auditing standards. The audit process. Internal control and system design and evaluation. Test of controls. Auditing and controls in an electronic data-processing environment.
Module credits 40.00
Prerequisites ODT 200
Contact time 4 lectures per week
Language of tuition Both Afr and Eng
Academic organisation Auditing
Period of presentation Year

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