Department: BSc Accounting and Finance
Module Description: This module introduces students to the theory and practice of auditing. It will cover the following topics in respect of auditing, role and conceptual framework, authority to audit and the role of the professions; ethics and independence, regulation, auditors’ duty and the expectations gaps, auditing standards and the True and Fair View, the nature of evidence, audit process and audit risk, internal control and the auditors’ report.
Gray I., Manson S. and Crawford L. (2015). The audit process, principles practice and cases. 6th edn. Cengage Learning.
Eilifson, A. and Messier, W. F. (2013). Auditing and assurance services. McGraw Hill.
Cosserat, G.W. (2009). Modern auditing. 3rd edn. Hoboken, N.J; Chichester: Wiley.
