Auditing 200

Module code ODT 200
Qualification Undergraduate
Faculty Faculty of Economic and Management Sciences
Module content

This module introduces students to auditing in the context of its history, its basic principles and its interdisciplinary nature as it relates to policy, legislation and governance. It also addresses the inherent demand for ethical and responsible conduct by all professional auditors and auditees in pursuit of sustainable development in South Africa. The module is principles-based and will enable a student to interpret and apply the fundamental principles and concepts of auditing. The module focuses on the business environment, including its governance, risk and control aspects as well as the nature of an auditor’s work in such an environment. Students will be able to explain the business environment, apply business and professional ethical principles and values to decision-making, conduct and in relationships with stakeholders and society. Students will also be able to communicate effectively with these stakeholders on governance-related matters.

Module credits 32.00
NQF Level 06
Prerequisites FRK 100 or FRK 101
Contact time 3 lectures per week
Language of tuition Module is presented in English
Department Auditing
Period of presentation Year

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