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This unit helps students acquire knowledge, understand principles, and develop skills and an appreciation of auditing and assurance services. It presents an overview of various aspects of the auditing process and examines the objectives of audit and the environment within which an auditor operates.
The aim of this unit is to provide students with the opportunity to acquire knowledge and skills in the performance of an audit and understand the theoretical context in which auditing assurance exists. In addition to the technical material, cases, etc. provided in the text, the unit includes additional case studies, materials and discussions in lectures.