Auditing 200

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

History of auditing: the concept ''profession''. The theory, including the postulates in auditing. Most important concepts, selected sections of the Companies Act which are prescribed by the Public Accountants’ and Auditors’ Board (PAAB) and the South African Institute of Chartered Accountants (SAICA). Publications of the SAICA and the PAAB. Principles of auditing, the audit process. Internal control and system design and evaluation.

Module credits 32.00
Prerequisites FRK 100 or FRK 101
Contact time 3 lectures per week
Language of tuition Separate classes for Afrikaans and English
Academic organisation Auditing
Period of presentation Year

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