About Course

This course is the practical aspect of Auditing. Topics include: Audit process; audit planning; evidence accumulation and evaluation during the interim phase; evidence accumulation on the final audit phase and completing the audit and report preparation. This course builds on the knowledge gained in Auditing I and, to this effect, requires the students to use their prior knowledge about the basic auditing principles and concepts as well as introduces additional, more relevant auditing concept together with their applications.



Course Content

COURSE Syllabus

  • Course Objectives
  • Prerequisites & Required Texts
  • Course Expectations
  • Summary of Instructional Discourse
  • Course Policies
  • Course Schedule
  • Students Assessments

CHAPTER 1 : Auditing Major Steps in the Systematic Process of Financial Statement Audit

CHAPTER 2 : Audit Planning Consideration : Planning the audit work

Chapter 3 : Audit of the Revenue & Collection Cycle

Chapter 4 : Audit of the Expenditure Cycle


CHAPTER 5 : Audit of the Expenditure Cycle

CHAPTER 6 : Audit of the Financing and Investing Cycle

CHAPTER 7 : Substantive Tests of Cash




History of Ethiopia & the Horn


Maths for Distance



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