Auditing Principles.

      Аннотация: The aim of this course is to provide the student with the necessary base for more advanced auditing techniques. The course focuses on fundamental concepts of auditing. It also aims to develop knowledge and understanding of the process of carrying out audit engagements and their application in the context of the professional regulatory framework. The objectives of the course are to give the students broad-based knowledge of auditing theory, practice and techniques in some practical situations; by applying case law in auditing and current developments in the profession. The course heavily relies on the knowledge acquired in ACC 101: Principles of Accounting. Evaluation shall be by continuous assessment through assignments and/or tests, attendance, class participation and end of course examination.

Ключевые слова: Africa, assurance, Cameroon, Consulting, Financial Reporting, Internal Control, Taxation, External Audit, Financial Statements