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Advanced Auditing course

Dr. Nisreen Almaleeh


course description:
This is the second of two integrated courses on auditing and
assurance which deals with advanced auditing topics.
Course objectives:
This course is designed to equip students with the necessary
knowledge, skills, and mindset for a career in auditing.
The three main objectives of this course are
to enable students to:
- understand the impacts of new
technology, business and accounting
developments on audit procedures and
techniques.
- acquire basic knowledge about evidence-
gathering techniques.
- recognize the complexity and
interrelations of the important issues that
are shaping the professional environment.
Course main components:

1- nature and type of auditing evidence.


2- audit planning.
3- considering materiality and audit risk.
4- considering internal control.
5- considering the risk of fraud.
Course main components:

6- Implications of information
technology on the audit risk.
7- Internal financial auditing.
8- Attestation engagements
9- Webtrust and systrust services
10- Prospective financial statements
Textbooks & references:
The basic reference for this course is:
Arens et.al., ’’Auditing and Assurance Services:
An Integrated Approach’’ 15th edition.
Students are expected to source for their own
presentation materials, above and beyond the
prescribed text.
Assessment:
To pass this course, a student must obtain a minimum mark of
50%. Different course assessment methods will be employed to
measure the achievement of course objectives:

Assessment components marks


Participation/class discussion 1
presentation 1
Mid-term exam 3
Final exam 15

Total 20
Next week assignment:

Prepare a presentation about the


nature and types of audit evidence.

Thank u