The aim of this course is to provide students with an understanding of the role of the auditor and auditing. It’s purposed to taught the statutory auditors function and duties, external auditing and professional codes of conduct at the concept of international auditing standards. Other purpose of the course is to gain students the advanced audit process, testing and reporting through IAS.

The purpose of IAS, terms belogs to standards and concepts, properties of auditing quality are constitude the course’s content.