Điều kiện tiên quyết

Course Number: AUD 402

Course Name: Kiểm Toán Tài Chính 1

Number of Credit Hours: 3 Tín Chỉ

Prerequisite(s): AUD 351 or PSU-AUD 351 

Corequisite(s): N/A

Course Description: 

A financial audit is conducted to provide an opinion whether "financial statements" (the information being verified) are stated in accordance with specified criteria. Normally, the criteria are international accounting standards, although auditors may conduct audits of financial statements prepared using the cash basis or some other basis of accounting appropriate for the organisation. In providing an opinion whether financial statements are fairly stated in accordance with accounting standards, the auditor gathers evidence to determine whether the statements contain material errors or other misstatements. The auditor will audit the financial statements of the items: Payment, cash..