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Republic of Iraq Ministry of Higher Education and Scientific Research Imam Ja'afar AI- Sadiq University
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جمهورية العراق وزارة التعليم العالي والبحث العلمي
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Faculty of Science Administration & Financial |
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الكلية : كلية العلوم الادارية والمالية |
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Department of Accounting |
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القسم : المحاسبة |
- Course data
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Name of academician program |
Department of Accounting |
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Academic year |
2023/2024 |
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Course Title |
Auditing and Control |
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Professor Name |
Assistant professor. Hesham Zakaria Mohamed |
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professor |
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Term |
First |
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Level |
Three |
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Credit Hours |
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- Professional Data
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Course Aim |
This course aims to provide the essential skills associated with successful environmental audits and to provide full knowledge with which an auditor will be able to develop practical understanding of environmental issues, principles and practices. |
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Intended Learning Outcomes of the Course (ILOs) |
Describe auditing. Distinguish between auditing and accounting. Explain the importance of auditing in reducing information risk. Differentiate the three main types of audits. Identify the primary types of auditors. Describe the parts of the standard unqualified audit report. |
- Course Contents
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lecture |
Topic |
Notes |
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1 |
Auditing definition (The ethical & personal qualification of the Auditors &-The types of Audits) |
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2 |
The types of Auditors (The Audit Report &The Report Elements) |
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3 |
The types of auditor's reports and opinion (Generally Accepted Auditing Standards & Essential terms) |
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4 |
Fraud Resulting from Financial Versus Misappropriation Of Assets & The Types of errors ) |
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5 |
Quiz 1 |
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6 |
Audit Objectives (Transactions Audit Objectives, Balance Audit Objectives and Four Phases of Audit) |
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7 |
The contents and requirements of work papers The purposes of working papers |
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8 |
An audit program |
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9 |
Considering Materiality and Audit Risk |
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10 |
Quiz 2 |
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11 |
The types of auditor's reports and opinion (Generally Accepted Auditing Standards & Essential terms) |
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12 |
Fraud Resulting from Financial Versus Misappropriation of Assets (The Types of errors) |
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13 |
Audit Objectives (Transactions Audit Objectives, Balance Audit Objectives and Four Phases of Audit) |
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14 |
The contents and requirements of work papers, The purposes of working papers |
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15 |
Finial Term |
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- Teaching and Learning Methods
- Interactions based participations and creative thinking (Brain storming, open questions and discussion, application, exercises solution, data show and presentation)
- Cooperative Teaching based on teamwork
- Course Assignments and duties through courses researches, projects.
- Self-learning (individuals or groups) such as courses projects researches, assignments,
- Distance education and hybrid/blended education system transferred to the students through interactive learning or flip learning. (after COVID-19)
- Assessment Methods, Timing per week and Grade Distribution
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Quiz1 |
Quiz2 |
Participation and Interaction |
Attendance & behavior |
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15% |
15% |
5% |
5% |
I. percentage for Assessment
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Quiz1 |
15% |
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Quiz2 |
15% |
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Participation, Interaction, Attendance and behavior |
10% |
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Mid term |
---- |
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Course work |
40% |
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Final Exam |
60% |
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Total |
100% |
- References
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Book |
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