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AUDIT II
(Audit II)
COURSE CODE
ACT 3142
CREDIT HOURS
3 (3+0)
TOTAL STUDENT
LEARNING
HOURS
PREREQUISITE
ACT 3141
LEARNING
OUTCOMES
SYNOPSIS
1.
2.
3.
to
illustrate
the
communication skill in making professional judgment in
the audit environment
LECTURERS
COURSE
CONTENTS
:
:
:
Contact Hours
30 August2016
LECTURES
1.
2.
Audit sampling
- Consideration about the basic concept of
sampling and statistical sampling
- Sampling Risk and non-sampling risk
- Statistical sampling and non-statistical sampling
procedures
- Test of control (sampling characteristics) and
substantive tests (monetary unit sampling and
attribute estimation sampling)
3.
4.
5.
30 August2016
6.
Internal Audit
- The development, objectives, scope and
responsibilities of internal auditors
- Similarities and differences between internal
and external auditors
- Operational audit and compliance audit
7.
ASSESSMENTS
8.
9.
Current
Issues
in Auditing
REFERENCES10.
: 1.
Arens,
A. A.,
Elder, R. J., Beasley, M. S., Amran, N. A., 4
- Fadzil,
Fraud F.Expectation
gapZ. M., Nor, M. N. M. & Shafie, R.
H., Yusof, N.
- (2014).
Whistleblowing
Act 2010
Auditing Provision
and Assurance
Services in Malaysia: An
nd
- Integrated
Environmental
auditing
Approach (3 Edition).
Kuala Lumpur:
Pearson.
Total
42
2. Grambling A.A., Rittenberg, L. E., & Johnstone, K. M.
(2012). Auditing A Business Risk Approach (8th Edition).
South Western: Cengage Learning. (TEXT)
3
4.
5.
30 August2016