AUDITING THEORY 3 units Pre-requisite: FA 311, FA 321, FA 323, FA 411 This course is designed to provide students with the knowledge and understanding of the fundamental theory of auditing and the philosophy underlying audits with emphasis on external auditing as performed by independent certified public accountants and the management of public accounting practice. The course covers Generally Accepted Auditing Standards, Philippine Standards on Auditing, and the Philippine Accountancy Act of 2004 relating to internal and external auditing, internal controls, audit objectives, audit techniques, audit programs and procedures, and audit reports. Ethical standards affecting the accountancy profession are also taken up.
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