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Auditing

Study Programme — Bachelor of Science

Course Overview

Study Program

Auditing

Overview

Admission Requirements

Course Overview: The Bachelor of Science in Auditing is a specialized program designed to provide students with a deep understanding of the principles and practices of auditing. This course equips students with the skills to evaluate the accuracy of financial statements, ensure compliance with laws and regulations, and provide assurance on the effectiveness of internal controls. Graduates will be well-prepared to embark on careers in external and internal auditing, as well as in related fields such as forensic accounting and compliance.

Program Objectives:

Equip students with a foundational understanding of auditing standards and methodologies.

Develop analytical and critical thinking skills essential for effective auditing.

Foster an understanding of the ethical and regulatory environment in which auditors operate.

Enhance practical skills through internships, case studies, and real-world auditing scenarios.

Course Structure: The program spans over four years, divided into eight semesters, merging theoretical knowledge with hands-on practice.

Year 1: Introduction to Auditing, Financial Accounting, Business Law, Microeconomics.

Year 2: Intermediate Auditing, Managerial Accounting, Business Ethics, Business Statistics.

Year 3: Advanced Auditing Techniques, Internal Auditing, Risk Management, Corporate Finance.

Year 4: Forensic Auditing, Auditing Information Systems, International Auditing Standards, Capstone Project in Auditing.

Year 1:

Introduction to Auditing Exam\n\nBasic concepts and principles of auditing

The role and importance of auditing in business

Financial Accounting Exam\n\nFundamental accounting concepts and principles

Preparation and analysis of financial statements

Business Law Exam\n\nBasic principles of business law

Legal environment affecting auditors and accountants

Microeconomics Exam\n\nBasic economic principles at the individual or firm level

Market structures, supply, and demand

Year 2:

Intermediate Auditing Exam\n\nIn-depth auditing procedures and techniques

Evidence collection and evaluation

Managerial Accounting Exam\n\nAccounting techniques for management decision-making

Cost analysis, budgeting, and forecasting

Business Ethics Exam\n\nEthical dilemmas in business and auditing

Professional standards and codes of conduct

Business Statistics Exam\n\nStatistical methods used in auditing

Data collection, analysis, and interpretation

Year 3:

Advanced Auditing Techniques Exam\n\nSpecialized auditing procedures for complex scenarios

Auditing in a digital environment

Internal Auditing Exam\n\nPrinciples and practices of internal auditing

Evaluating and improving the effectiveness of risk management and internal controls

Risk Management Exam\n\nIdentifying and assessing business risks

Risk mitigation strategies

Corporate Finance Exam\n\nFinancial management principles

Capital structure, financial markets, and instruments

Year 4:

Forensic Auditing Exam\n\nTechniques for detecting and preventing fraud

Legal aspects of forensic auditing

Auditing Information Systems Exam\n\nAuditing in an IT environment

Evaluating IT controls and security measures

International Auditing Standards Exam\n\nAuditing practices and standards in a global context

Differences and harmonization of international auditing standards

Capstone Project Presentation\n\nComprehensive research or field project in auditing

Addressing a current challenge or issue in the auditing profession

High school diploma or equivalent, with a preference for courses in mathematics, business, or accounting.

Letters of recommendation, preferably from math or business educators.

A personal statement detailing the applicant's interest in auditing and any relevant experience.

An interview may be conducted to assess the applicant's aptitude and passion for the profession.

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