Official government website of the Government of the Kingdom of Saudi Arabia How to verify

Links to official Saudi educational websites end with edu.sa

All links to official educational websites of government agencies in Saudi Arabia end with .edu.sa.

protocol for encryption and security. HTTPS for encryption and security.

Secure websites in the Kingdom of Saudi Arabia use the HTTPS protocol for encryption.

Registered with the Digital Government Authority with no: 20250413538

Colleges

Section list

Audit and Assurance Services

Course Description: This course comprehensively reviews external audits and assurance services through the framework of internationally recognized auditing standards. It equips students with the fundamental principles and advanced concepts necessary to understand and implement audit procedures within business organizations. The course emphasizes the practical aspects of the audit process, including preparing detailed audit reports and effectively communicating audit findings to stakeholders through both written and oral communication channels. Beyond technical proficiency, the curriculum integrates a strong focus on ethics and social responsibility, as students examine the ethical dimensions of auditing and understand their role in promoting public trust and accountability. This holistic approach ensures that graduate students are prepared to apply audit techniques proficiently, adhere to ethical standards, and contribute positively to society.

Credit hours: 3

Objectives of the course :

By the end of this course, students will be able to:

– Explanation of the basic concepts and principles of external audit.
– Identifying the sequential steps of the external audit process according to International Standards on Auditing.
Prepare a comprehensive review planning memo.
– Discussing different types of review practices.
Distinguish between the opinions of different auditors and their associated audit reports.
Developing written and oral communication skills through preparing audit reports and presenting findings to the supervisor.
– Application of ethical principles in audit and assurance services.
– Realizing and enhancing social responsibility in auditing and assurance services.

Course outputs :

1.0 Knowledge and Understanding:

1.1 Explanation of the fundamental concepts and principles of external audit.
1.2 Identifying the sequential steps of the external audit process in accordance with International Standards on Auditing.
1.3 Prepare a comprehensive review planning memo.
1.4 Discussion of different types of audit practices.

2.0 Skills:

2.1 Developing written and oral communication skills by preparing audit reports and presenting findings to the supervisor.

3.0 Values, Independence, and Responsibility

3.2 Applying Ethical Principles in Auditing and Assurance Services.

Additional information:

Last updated: 2026-04-26