Course Code
ACCT 353
Academic Year
2016-2017
This course will provide the students with a broad understanding of practical audit procedures and the expected impact of the adoption of international standards of audit (ISAs) on those procedures. The course will emphasize the application of audit judgment to determine the nature and amount of evidence, which the auditor should accumulate. The course will also provide a basic understanding of how audit procedures are affected by electronic data processing (EDP) accounting applications. Students are introduced to software that is used by auditors to assist in substantive testing.