Auditing II

Introduction

Please note that this is a preliminary course description. The final version will be published in June 2026.

The course builds on Auditing I. It introduces the use of statistical and non-statistical sampling tools for auditing and focuses on the audit process and its application to different business processes. Finally, the course covers how an audit is completed and how the audit outcome is reported.

Course content

• Statistical and non-statistical sampling tools
• Auditing business processes, e.g.,
  • The revenue process
  • The purchasing process
  • The human resource management process
  • The inventory management process
  • The financing and investing process
• Completing the audit and reporting its outcome