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Name of

course
Course
code
Name (s) of
academic
staf

Auditing
ACC 3573

Rational for
the
inclusion of
the course
Semester
and Year
ofered
Total
Student
Learning
Time (SLT)
L = Lecture
T = Tutorial
P=
Practical
O = Others
Credit value
Prerequisite
(if any)

To introduce student to the concepts and principles of auditing. Emphasis


will be given on external and statutory auditing where students will be
exposed to the principles of auditing including the collection of evidence,
internal control evaluation, auditing documentation until the issuance of an
audit report.
Auditor provides assurance on financial statements and also helps
businesses be more successful.
Semester 5 and Year 3

Face to face
L

42

14

8.5

Total Guided and


Independent
Learning

Total Student
Learning Time

68.5

133

3
Nil
On completion of this course, students should be able to:

Learning
outcomes

Explain briefly the nature, purpose and scope of an audit.

Outline and explain the purpose of the regulatory framework within which the
auditors work including the ethical and statutory requirements.
Describe comprehensively the audit process.
Critically evaluate internal control weaknesses and make suggestions for
improvement.
Describe briefly the impact of information technology on audit process and the
used of Computer Assisted Audit Techniques (CAATs) as an audit tool.
Apply any five audit procedures on the financial statements item.
Identify two types of audit report.

Transferable
Skills:

Students will be able to identify types of audit report in the annual report of
the company
Students will be able to perform the audit procedure for detecting fraud and
error in financial statement.

BHG C/SEK. 2/14.5c

Content
outline of
the course
Teachingand the SLT
learning
per topic
and
assessment
strategy
Synopsis

Mode of
delivery
Assessment
Methods
and Types

Mapping of
the course
to the
Programme
Aims
Mapping of
the course
to the
Programme
Learning
Outcomes

WEEK

TOPIC

ILT

NATURE, PURPOSE
Quizzes
AND SCOPE OF
Test
2
2
3 (1+2)
AUDITING
Assignment
Presentation
Definition of Auditing

Objectives
of
This course is an introduction course in auditing and it will introduce student to the
Auditing
concepts and
principles of auditing. Emphasis will be given on external and

Principles
ofwill be exposing to the principles of auditing in
statutory auditing.
Students
performing the auditing
task. The coverage of the course includes collection of
Stewardship,
evidence, internal
control
evaluation, auditing documentation until the issuance of
Accountability
an audit report. Methodology
and Agency for auditing financial statement cycles such as sales
1
and collection cycle, purchase and payment cycles and payroll and personnel cycle

Diferences
will be discussed.
In addition the course also covered verification of major items in
betweenwill
Auditing
Balance Sheet. Students
also be exposed to the impact of computer
and
Accounting
information system environment to the whole audit process

Responsibility
of
Lectures, group
discussion
and tutorial
Auditors
and
Management
Types
2 Quizzes
10of%Auditing
1 Test
%
and 15Types
of
1 Assignment
15 %
Auditors
Final Examination
60 %
------INTERNAL
AUDITING
2
2
3 (1+2)
100%
=====
Functions of an
Refer to Table of Mapping of Course to Programme Aim as attached
Internal Auditor
Institute of Internal
Auditors of Malaysia
2
(IIAM)
Reliance of Internal
Refer to TableAudit
of Mapping
of Course to Programme Learning Outcomes as attached
Work by
External Auditors
-

AUDITING
GUIDELINES

International
Standards on
Auditing (ISA)
MASA (Malaysia
Approved Standards
on Auditing)
Companies Act 1965

Qualification of
an auditor

Appointment /
reappointment
of an auditor

Resignation /
removal of an
auditor BHG C/SEK. 2/14.5c

Rights and
duties of an
auditor

3.5
(0.5+3)
Active
Learning

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