BA 411

Course Code & Number

BA 411

Course Title

Auditing & Financial Statement Analysis

Level

BS

Credit Hours/ ECTS Credits

(3+0+0) 3 TEDU Credits, 6 ECTS Credits

Year of Study:

Senior

Semester:

Fall

Type of Course:

Elective

Mode of Delivery:

Face-to-face

Language of Instruction:

English

Pre-requisite / Co-requisite:

Catalog Description

Duties and responsibilities of auditors. Accountability and professional ethics concepts. Audit process steps. International Auditing Standards. Contents of financial statements. Cash flow analysis. Profitability analysis. Creditability analysis and capital analysis.

Course Objectives

The main objective of this course is to build a foundation of principles of auditing with the intention that the students could interpret financial statements correctly and evaluate financial performance of firms fairly.

Course Learning Outcomes

Upon succesful completion of this course, a student will be able to
1. Discover fundamentals of financial auditing and international auditing standards
2. Develop an understanding and knowledge of financial statements
3. Recognize the importance of accountability and professional ethics
4. Identify managerial decision making and roles of financial analysis
5. Explain ethical rules that an organization need to follow

Recommended Reading

1. Accounting, Auditing & Accountability Journal 2. Auditing: A Journal of Practice and Theory 3. Journal of Accounting, Auditing and Finance 4. Harvard Business Review 5. Related journal articles and publications