Instructor Information

Instructor	Email	Office Location & Hours
[dr.shadi karraz]	[dr.shadikarraz@gmail]	[Location, Hours, Days]

General Information

Description

The aim of this course is to introduce the student to the various audit topics which the auditor aims to add to the fairness of the historical financial statements, so as to increase the degree of confidence of different users in these financial statements and thus reduce the risk to decision makers.

Expectations and Goals

1- Theoretical framework for auditing and auditor's responsibility

2- Evaluation of the internal control system and its risk

3- Internal Audit and Audit Committees

4- Evidence and material proceedings

5- Checking different courses and End of fieldwork and audit reports

Language(s) of Instruction: Arabic Textbook(s) Language(s) :Arabic – English

Course Materials

Required Text

The Auditing – Damascus University

The Auditing

Course Schedule

	Week	Topic	Reading	Exercises
1		Theoretical Framework of Audit
2		Standards and Standards for Professional Auditing
3		Audit Reports and Worksheets
4		The auditor's responsibility and types
5		Relative importance and risk
6		Internal control and risk
7		Proof
8		Use preview attributes for the internal control calendar
9		Use the preview of variables in the substantive procedures
10		Audit of automated information systems
11		Revenue cycle and receipts
12		Cycle of tenure and payments
13		Production cycle and inventory
14		Salaries and wages cycle
15		Finance and Investment Cycle and Termination of field work

Testing Schedule

test	Date	Subject	Reading	Type	language	% of final grade
Quizz 1				MCQ/written	Arabic	10
Quizz 2				MCQ/written	Arabic	10
Homework Final exam				MCQ/written	Arabic	10 70