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Auditing 200


 
Module code ODT 200
Qualification Undergraduate
Faculty Faculty of Economic and Management Sciences
Module content

History of auditing: the concept ''profession''. The theory, including the postulates in auditing. Most important concepts, selected sections of the Companies Act which are prescribed by the Public Accountants’ and Auditors’ Board (PAAB) and the South African Institute of Chartered Accountants (SAICA). Publications of the SAICA and the PAAB. Principles of auditing, the audit process. Internal control and system design and evaluation.
Module credits 32.00
Prerequisites FRK 100 or FRK 101
Contact time 3 lectures per week
Language of tuition Separate classes for Afrikaans and English
Department Auditing
Period of presentation Year
The information published here is subject to change and may be amended after the publication of this information. The General Regulations (G Regulations) apply to all faculties of the University of Pretoria. It is expected of students to familiarise themselves well with these regulations as well as with the information contained in the General Rules section. Ignorance concerning these regulations and rules will not be accepted as an excuse for any transgression.

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