About UNIMAS » List of Courses in UNIMAS » EBA3013 AUDITING AND ASSURANCE / PENGAUDITAN DAN JAMINAN

EBA3013 AUDITING AND ASSURANCE / PENGAUDITAN DAN JAMINAN

Last modified by Adam Francis on 2015/04/15 11:31

COURSE TITLE

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AUDITING AND ASSURANCE / PENGAUDITAN DAN JAMINAN

COURSE CODE

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EBA3013

SYNOPSIS

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This course is an introduction course in Auditing and it will `introduce students to the concepts and principles of auditing.Emphasis will be given on external and statutory auditing. Students will be exposed to the principles of audition inperforming the auditing task. The coverage of the course includes collection of evidence, internal control evaluation,auditing documentation until the issuance of an audit report.Methodology and auditing financial statement cycle such as salesand collection cycle; purchase and payment cycle; and cash andinventory cycle will be discussed. The fundamental knowledge gained from this course will be expanded in the Advance Auditing course

(Ini adalah kursus pengenalan kepada pengauditan dan juga mendedah pelajar kepada konsep dan prinsip pengauditan. Penekanan akan diberi kepada pengauditan luar danberasaskan statut. Pelajar akan didedah kepada prinsip pengauditan untuk menjalankan tanggungjawab pengauditan.Kandungan kursus termasuk pengumpulan bukti, penilaian kawalan dalaman, dokumantasi pengauditan sehingga laporan audit dikeluarkan. Kaedah dan pengauditan kitaran penyata kewangan seperti kitaran jualan dan kutipan; kitaran belian danbayaran; kitaran tunai dan inventori juga di bincangkan.Pelajaran asas yang diperolehi di dalam kursus ini akan ditingkatkan melalui pembelajaran kursus pengauditan lanjutan.)

Faculty of Economics and Business, UNIMAS. Last updated: May 4, 2011, Wed, 6:06 PM

Created by Adam Francis on 2016/09/14 17:04

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