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Course Code: ACF502

This course deals with the principles and procedures of auditing, and with developments in the professional accounting environment. As a prerequisite for this course, students should have a sound knowledge of the financial accounting and reporting process.


Students will be exposed to the relevant sections of the Companies Act from other Caribbean nations and will closely follow the latest International Auditing Guidelines.

Topics covered include:

  • The Audit Regulatory Environment (The Need for Audits and Company Law)
  • Audit Reports; Legal Liability
  • Audit Responsibilities, Evidence and Planning
  • Audit of Accounts Receivables, Inventories and Cash Balances. 

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