Audit techniques, tests flow charting, questionnaires and reports. Internal auditing, its introduction and organization, including its costs. Analytical audits and the accounts and activities of limited companies, firms and unincorporated bodies system audits. Appraisal of methods of financial administration. Revenue collection, Legality and justification for expenditure. Inspection of accounts and financial control procedures. Pronouncements on accounting standards and related matters of accountancy and other bodies. Form and presentation of accounts and disclosure requirements. Professional ethics, responsibilities and standards.Audit of computer based acconting systems.
Faculty Of Commerce