AC 5061 Audit and Internal Control
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This AC 5061 Audit and Internal Control course module focuses on the role of the freelance external auditor in assessing the interior controls of the entity below review. Students can learn and apply acceptable ideas and techniques in designing the audit and assemble and assess audit proof to be ready to critically judge assertions created by others.
Module aims:
1. To grasp the audit method and also the regulative and moral surroundings inside that external audits occur
2. To critically judge the procedures for audit designing and risk assessment and for gathering and evaluating audit-proof
3. To critically judge the employment of control systems by auditors
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