ACC 410 Auditing

The Term Audit is derived from the Latin word 'Audire' which means to hear as per the course ACC 410 Auditing. Because in early days an auditor used to listen to the accounts read over by an accountant to check them. This course explores principles, procedures, & standards of public accounting. Emphasis on auditor's working papers and submission of audit statements. Prerequisites of this course ACC 306, ACC 310 and GEN 499. This ACC 410 Auditing course must be taken last in the program. 

Objectives of Auditing as per ACC 410 Auditing

As per the company act section 227, the primary purpose of the auditor is to report to the owner whether the balance sheet gives an accurate and reliable view of the company's state of affairs and the profit and loss gives a correct figure of profit and loss of the financial year.

The Secondary objective is to detect errors; an auditor finds a way to find the mistakes from account records and rectify them in the Balance Sheet of the financial year.

The Different Types of Auditing in ACC 410 Auditing are:

• Compliance Audit
• Construction Audit
• Financial Audit
• Information System Audit
• Investigative Audit
• Operational Audit
• Tax Audit.

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