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Auditing and Forensic Accounting

507332 - Auditing and Forensic Accounting
Faculty

Faculty of Business

Department

International Accounting and Finance

Credit Hours

3

Pre-requisite

507112

Co-requisite

-

Distribution

3+0
This course aims at equipping students with the initial knowledge related to auditing and assurance services. It focuses on the role, importance and demand for different types of auditing, CPA profession and professional responsibilities and ethics. Besides, this course illustrates the auditor's objectives, responsibility and liability in professional and legal settings to investigate frauds, and auditor's role in resolving litigations and conflict resolutions. In addition, this course introduces the auditor's civil and criminal legal liabilities and illustrates the litigious environment in which CPAs practice and other aspects of forensic accounting. Furthermore, this course explains different types of audit reports and audit risks. Further, it discusses types of audit evidence and audit planning. Likewise, it introduces the International Standards on Auditing (ISAs) and the role of the International Federation of Accountants (IFAC).