This course aims to ensure that students understand the audit process and the fundamental principles of ethics and can contribute to the collection of audit evidence. After completing the course, students will be able to:
• Select audit methods to gather sufficient and appropriate audit evidence and draw conclusions based on the collected audit evidence or recognize when to escalate audit issues to senior colleagues.
• Understand the importance of ethical behavior for practicing auditors and identify issues related to integrity, objectivity, professional competence and due care, confidentiality, professional behavior, and independence.