AUDITING 202

(AUT – 621S):

Namibia

Presentations By:
D KAMOTHO, Senior Lecturer (NUST)

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1. Course Objectives / Learning Outcomes

See course outline

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 2. Course Contents:
• See Detailed Course Outline

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 3. Duration and Contact Hours
• Duration of the course shall be One semester of 14 weeks
• The contact hours will be:
– 3 hours of lectures per week for full time students,
Monday 1500-1600, Wednesday 0930-1030, Thursday
0930-1030- & 1-hour tutorial (on Fridays), Venue
Classroom 311
– 3 hours lectures per week for part time students
• Will take Group TT
– Tuesdays – 18.35-20.00
– Thursday – 20.00-21.30
– Venue – Room 304
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 4. COURSE ASSESSMENTS:
• 40% of the course grade is made up of Continuous
Assessment (CA) which will comprise two test and an
online Quiz during the semester. A sick test will be
provided for those who miss test 1 or 2 for whatever
reason.
• The remaining 60% is based on the final examination
which will be a three-hour examination paper.
• A 40% pass mark will be required for CA to enable a
candidate qualify to sit for the exam
• A weighted mark of at least 50% will required to pass the
course with a sub optimal of 40% in the examination.
• Test 3 will be treated as a special test for those who will
have missed test 1 or 2.
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 5. Recommended Reading:
Prescribed Textbooks:
• Marx, van der Watt, Bourne and Hamel (Latest) Dynamic Auditing. LexisNexis
• Marx, Schonfeldt, van der Watt, van Dyk, Ramuedzisi and Mare (5 th Edition)
Fundamentals of Auditing. LexisNexis

Recommended Reading:
• Arens, Elder and Beasley. (Latest). Auditing and Assurance Services. Pearson
International
• Millichamp. (Latest). Auditing. John Wiley
• Van Esch and Puttick. (latest) The Practice and Principles of Auditing. Juta and
Company
• Louwers, Ramsay, Sinason and Strawser. (Latest). Auditing and Assurance Services.
McGraw-Hill Irwin
• Republic of Namibia. (Latest). Companies Act as amended. Republic of Namibia.
• Republic of South Africa (Latest) Companies Act as amended
• South Africa Institute of Chartered Accountants (SAICA). (2013). Handbook. SAICA.
• Bourne, Clayton, Jooste, Minter, Puttick & Shev. (7 th Edition), Graded Tutorials on
Auditing. Juta and Company
• Gower and Jackson, Graded Questions on Auditing 2013. LexisNexis
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• Jackson and Stent, Auditing Notes for South African students, 8 th Edition. LexisNexis
 Basic Class Rules
• Attendance – Please keep time
• Cell phones – Off or Silent during lectures
• Communication – through class representative(s)
• Consultation – Check Lecturer timetable and book an
appointment. No exceptions to the rule
• Prepare for Class in advance
• Attendance Register – please sign when present but do not
sign for others
• Attempt given exercises, individually and in groups
• Ask if in doubt / do not understand as we progress
• Constructive silence – facilitate a learning environment
• Make own notes.
• No handouts from lecturer 7
 Test Dates- Proposed
• Test 1
– Section A and B, 02nd September 2023, 08.00 – 10.00

• Test 2
– Section A and B, 29th September,2023), 08.00 – 10.00

• Quiz
– Online – 06th October 2023(15.00-20.00 hours). No make up for whatsoever
reason

• Test 3
– Section A and B, 14th October 2013, 08.00 – 10.00 am

Dates and Venues are proposed- to be confirmed

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