BUS 347 Auditing Principles

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The basic principles of auditing under course BUS 347 Auditing Principles are:

• Confidentiality
• Integrity
• Objectivity, and independence
• Skills and competence
• Work performed by others
• Documentation
• Planning
• Auditevidence
• Accounting system and internal control
• Auditreporting

Also following are the principles of auditing as per the course BUS 347 Auditing Principles:

• Integrity: The Foundation of Professionalism.
• Fair Presentation: The Obligation to Report. Truthfully and Accurately.
• Due Professional Care
• Confidentiality: Security of Information.
• Independence
• Evidence-Based Approach: The Rational Method.

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