1201303 Auditing and Assurance Services (Revision : 1)

การสอบบัญชีและงานบริการให้ความเชื่อมั่น

School : Management

Field of Study : Accounting

Credit : 3 (3-0-6)

Course Status : Active

Course Description : Concepts of auditing; framework for assurance services framework; types of auditing; generally accepted auditing standards and Thai standards on auditing; the evolution of auditing profession; role and responsibilities of certified public accountants (CPAs); laws and regulations in accordance with the auditing profession; auditing process; fraud auditing; auditing risk and materiality assessment; audit evidence and auditing procedures; auditing sampling; preparation of working papers for auditing; auditing for revenue cycle, expenditure cycle and other cycle; auditor’s opinion expression and preparation of auditor’s report; computer assisted auditing; quality management system; using work of other auditors; related services and other assurance services provided by CPAs; consulting services in auditing; data analytics for auditing purposes and applying information technology audit.