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External review

Course Description: This course, in accordance with International Standards on Auditing, covers the concept of external auditing and its objectives, professional ethics and conduct, fundamental concepts of the audit process, and planning. It also addresses audit procedures, including how to assess internal control, control risk, and its impact on audit procedures to develop a comprehensive audit plan. Furthermore, it focuses on gathering sufficient and appropriate evidence in light of responding to assessed risks. The course also covers how to determine the type of opinion and formulate the final auditor's report upon completion of audit work, communicate audit findings, and other assurance and non-assurance engagements.

Credit hours: 3

Prerequisites: ACCT360

Objectives of the course :

Upon completion of this course, it is expected that the student will be able to do the following:
• Defines the concept of external audit, its objectives, and its basic concepts.
• Demonstrates the ethics and manners of the auditing profession.
This shows how to assess internal control and control risk.
• Explains how to gather and evaluate audit evidence in light of the response to assessed risks, documenting the audit work.
• Identifies the type of opinion and how to draft the auditor's report.
• Prepare a written report on alternative opinions in the auditor's report.
• Identifies other confirmatory and non-confirmatory correlations.

Course outputs :

1. Knowledge and Understanding, Chapter 1 Foundational Knowledge:
Terminology and Concepts Related to Foundational Knowledge in Various External Audit Fields
*Explanation, interpretation, and summary of fundamental knowledge in various external audit fields
Application of fundamental knowledge in various external auditing areas
2. Knowledge and Comprehension, 2 Advanced Knowledge:
Advanced accounting knowledge terms and concepts in various external auditing fields
Explanation, Interpretation, and Summary of Advanced Accounting Knowledge in Various External Audit Areas
Applying advanced knowledge in various external review fields
3. Skills, M3 Written Communication Skills:
The student demonstrates the ability to communicate effectively in writing across various areas of external review.
4. Values, Autonomy, and Responsibility, Section 2: Ethical and Professional Values and Standards
The student demonstrates commitment to ethical and professional values and standards in various areas of external auditing.

Additional information:

Last updated: 2026-04-22