Subject Description

The role of the auditor is significant in providing financial information about an organisation and the performance of management. Shareholders and other stakeholders require this information to make investment and other decisions. An auditor provides assurance or a conclusion about a company’s financial situation which is intended to give confidence to stakeholders.

In this subject, students examine the roles and responsibilities of the auditor, auditing principles and standards and the application of those standards, particularly in an electronic environment.