Auditing

Content of this course:

The basics of auditing.

1. Introduction to Auditing: What is an audit and what does an auditor audit? Who does the auditor represent? Ethical issues in Auditing?
2. The Audit Cycle and Audit Field-Work: What does an auditor do? When is the audit work done, at the year-end or during the year? Auditing of the income statement and balance sheet
3. Audit Review and Audit Report: What is the result of an Audit? What recommendations do auditors make? What final report do auditors produce?