International Auditing Standards Syllabus

Second  Semester, 2018/2019

Instructor Information

Instructor	Email	Office Location & Hours
[Dr. Adib Koulo]	[adib.koulo@hotmail.com]

General Information

Description

1. Introduction

2. Nature of international auditing standards

3. Introduction of International Auditing Standards

4. International auditing standards and clarifications of their applications

5. Criteria for responsibilities

- Terms of reference for audits

- Sample letter of engagement to perform audit task

- Documentation and worksheets

Evidence of proof of review

- Standard fraud and error

6 - scheming

- Knowledge of the activities and activities of the establishment

- The relative importance of the review

7. Internal control

- Risk assessment and internal control

- Auditing in the environment of computer information systems

Audit considerations associated with establishments using service organizations

8. International Auditing Standard

Evidence evidence

- Analytical procedures

- Review samples and other selected testing procedures

- Subsequent events

9. Use the work of others

- Use the work of another reviewer

- Study the work of internal audit

10. Use the work of an expert

Expectations and Goals

The course aims to:

Preparing the student to address the issues related to the auditing of documents through dealing with international auditing standards

Language(s) of Instruction:        Arabic                   Textbook(s) Language(s):           Arabic/ French/ English               

Course Materials

Required Text

- International Auditing Standards prepared by Dr. Shukrallah Sarhan

Course Schedule

	Week	Topic	Reading	Exercises
1	9/2/- 14/2	an introduction
2	16/2/- 21/2
3	23/2/- 28/2	Nature of International Auditing Standards
4	2/3/-7/3
5	9/3- 14/3	Introduction to International Auditing Standards
6	16/3-21/3
7	23/3-28/3	International auditing standards and clarifications of their applications
8	30/3-4/3
9	6/4-11/4	Standards of Responsibilities
10	13/4-18/4
11	20/4-26/4	Thread
12	27/4-2/5
13	4/5-9/5	Internal Control

Testing Schedule

test	Date	Subject	Reading	Type	language	% of final grade
Quizz 1	16/3			MCQ/written	Arabic/ English	10
Quizz 2	27/4			MCQ/written	Arabic/ English	10
Activity	24/5					10
Final Exam	25/5/2019			MCQ/written	Arabic/ English	70