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ACC 213 Auditing 1

ND2 levelManagement & Administration12 topics

ACC 213 covers 12 topics. StudyPath paces them into daily study sessions that finish before your exam date, with practice questions and worked answers for each one.

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Course outline

The topics this course covers, in teaching order.

  1. Theory and philosophy of auditing
  2. Auditing standards and audit concepts
  3. Auditing vs accounting
  4. Rights, duties and responsibilities of auditors
  5. Audit plans, engagement letters and working papers
  6. Audit approaches and audit trail
  7. Professional ethics and auditor independence
  8. Auditor's liabilities
  9. Appointment, removal and remuneration of auditors
  10. Internal control, internal audit and internal check
  11. Internal control questionnaires and audit significance
  12. Work control, compliance tests and sampling techniques

A sample from this course

One topic, as StudyPath teaches it.

Theory and philosophy of auditing

The theory and philosophy of auditing examines why audits exist, the nature of the audit profession, and the principles that guide auditors. Mastering these concepts helps students understand the purpose of audit standards, the ethical framework, and the role of auditors in promoting accountability and public trust—critical for exam questions on audit objectives and professional conduct.

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