This course is presented in accordance with international auditing standards, which addresses the concept and objectives of external audit, professional ethics, and the basic concepts of audit process and planning. It also discusses audit procedures in terms of how internal control and control risk are evaluated and its impact on audit procedures to produce a comprehensive plan of audit procedures and then compile adequate and appropriate evidence in response to the assessed risks. It also discusses how to determine the type of opinion and form the final auditor's report after the completion of the audit and the delivery of the audit results, and also discusses the other assurance and non assurance commitments.

After completing this course, the student will be able to:

1. Identify the concept and objectives of the external audit and its basic concepts.
2. Demonstrate the ethics of the auditing profession.
3. Prepare a written report on the audit planning.
4. Explain how to evaluate internal control and control risk.
5. Explain how to collect and evaluate evidences based on predicted risks and audit documentation.
6. Determine the type of opinion and how to draw up the auditor's report.
7. Identify other assurance services and non assurance services.
8. Apply oral communication skills to present accounting cases.

1. Introduction to auditing and International Standards on Auditing (ISA).
2. Audit professional ethics and external auditor responsibility.
3. The Main Concepts and planning of auditing.
4. Internal controls and control risk.
5. Auditor Response to Estimated Risks(Control Tests and Basic Tests).
6. Audit evidence.
7. Audit documentation and Work Sheet.
8. Complete Auditing process.
9. Audit report and Communication.
10. Other Assurance services and Non Assurance service.

Rick Hayes , Philip Wallage and Hans Gortemaker , “Auditing Principles An Introduction for International Auditing Standards“ Translated into Arabic by SOCOA , 2016.

Arens, Alvin A.; Loebbecke, James k.(2009). Auditing: An Integrated Approach. Translated into Arabic by Mohamed M. AbdulGadir Al-Diesaty.