| Description | This unit seeks to improve students' understanding of the function, nature and procedures of commercial auditing in the context of corporate financial reporting. It has particular regard to auditing business, legal and economic foundations. Recurrent reference is made to several practical and policy matters of contemporary importance to auditing and auditors, especially as they relate to the function of auditing in ensuring the quality of corporate financial statements and the role of auditors in corporate governance. Matters related to modern cases like Enron, WorldCom, HIH, One.Tel, Parmalat, China Aviation Oil and Daewoo are also discussed. |
