This course explores the underlying theories, procedures and practices surrounding the auditor's responsibilities in undertaking an audit of financial statements of reporting entities. It deals with the auditing profession, the process of collecting and evaluating evidence to determine whether an economic entity safeguards assets, maintains data integrity, and produces reliable financial statements. It also covers the study and evaluation of internal control and the role of internal auditors in fraud prevention and detection. Audit reports on financial statements and the most frequent variations in audit are also covered.

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