DBA2203 Principles of Auditing

This course is intended to expose students to the main aspects of auditing and investigations. It covers the objectives of auditing, planning and conducting of audit investigations up to the writing of audit reports.

Course Objectives 
The course aims at:

• Providing students with the knowledge of Principles of Auditing.
• Facilitate candidates’ ability to appreciate the nature and concept of auditing and the application of audit practices within the business and legal framework.

Learning Outcome
At the end of the course, students should be able to;

• Explain the nature, purpose and scope of auditing
• Describe the professional and legal regulatory framework of auditing in Uganda
• Describe the audit procedures in planning an audit and principles of collecting and evaluation of audit evidence, and draft audit plans
• Review final statements and prepare final reports