To make students comprehend the importance and scope of accounting audit and basic concepts related to accounting audit; and to raise them to a sufficient level of knowledge on audit standards, audit process, audit plan, audit techniques, establishing audit opinion and reporting audit results.

Audit definition, basic concepts related to auditing, relationship between accounting and auditing, generally accepted auditing standards, auditing process, acceptance of audit work, recognition of business and internal control system, planning and implementation of audit, valid evidence and evidence collection techniques in audit, worksheets, evidence evaluation, establishment of audit opinion, reporting audit opinion, audit of asset, resource and result accounts