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[ACT320] Principles of Audit

Course Code

ACT320

Credits

Instruction Language

Azerbaijani

Course Type

Major Core

Course Description

This course explains the objectives, scope, and principles of auditing and assurance engagements. It covers the planning and execution of audit procedures in accordance with regulatory and ethical standards. Students develop skills in evaluating internal control systems, gathering and assessing audit evidence, and forming professional judgments. The course also focuses on the preparation of audit opinions and reports, ensuring reliability, transparency, and accountability in financial reporting.

Course instructors:

Orkhan Yusifov

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