Auditing and Assurance: Concepts and Applications 2

This is a continuation of Auditing and Assurance: Concepts and Application I, focusing on financial statements audit. It deals specifically with the application of auditing standards techniques, and substantive tests of balances and analytical procedures to inventories and costs of sales, property and equipment, investments, intangible assets, deferred charges, liabilities (current and non-current), owners’ equity accounts, income statements accounts. The course culminates in the discussion of completing the audit, audit report and audited financial statements preparation.