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External review

Course Description: This course aims to provide students with in-depth knowledge of the principles of external auditing as a profession, through International Standards on Auditing. It explains and discusses practical auditing practices in business organizations. It also aims to enable students to prepare reports relevant to the work of an external auditor and communicate them to stakeholders. The course discusses the dimensions of ethics and social responsibility in the auditing process and develops teamwork values.
Credit hours: 3
Objectives of the course :

Upon completion of this course, the student will be able to:
Explains the concepts and principles of the external audit profession
Lists the steps of the external audit process in light of International Standards on Auditing
– Plan review memo
- Discusses various types of external audit processes
– Differentiate between the different circumstances for issuing an auditor's opinion
Utilizes written communication skills in preparing reports related to the external auditor's work and communicating them to the relevant parties.
Developing teamwork values within a team in the field of auditing
– Promoting ethical values relevant to external audit and assurance services
- Developing social responsibility values in external audit and assurance services

Course outputs :

1 Knowledge and Understanding
Explains the concepts and principles of the external auditing profession
1-2 Lists the steps of the external audit process in light of International Standards on Auditing.
1-3 constitutes the review planning memo.
1-4 discusses different types of external review processes.
1-5 Differentiate between the different circumstances for issuing an auditor's opinion
2 Skills
2-1 Employs written communication skills in preparing reports related to the external auditor's work and communicating them to the relevant parties.
3 values
3-1 Developing Teamwork Values Within an Audit Team
3-2 Promoting Ethical Values Related to External Audit and Assurance Services
3-3 Developing values of social responsibility in external auditing and assurance services

Additional information:
  • Last updated: 2026-04-22

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