This course explores the processes entailed in planning, collecting evidence, reviewing internal control and applying procedures in the audit of assets, liabilities, equity and related income statement accounts. Through this course, the students will learn how to prepare an audit case involving fraud.
- Gain thorough understanding of the processes in fraud auditing.
- Critically evaluate the role of the audit profession in fraud detection.
- Skillfully build a case using standard audit procedures.
- Thoroughly understand the different types of audit opinions needed for fraud detection.