Course Overview: The Bachelor of Science in Auditing is a specialized program designed to provide students with a deep understanding of the principles and practices of auditing. This course equips students with the skills to evaluate the accuracy of financial statements, ensure compliance with laws and regulations, and provide assurance on the effectiveness of internal controls. Graduates will be well-prepared to embark on careers in external and internal auditing, as well as in related fields such as forensic accounting and compliance.

Program Objectives:

1. Equip students with a foundational understanding of auditing standards and methodologies.
2. Develop analytical and critical thinking skills essential for effective auditing.
3. Foster an understanding of the ethical and regulatory environment in which auditors operate.
4. Enhance practical skills through internships, case studies, and real-world auditing scenarios.

Course Structure: The program spans over four years, divided into eight semesters, merging theoretical knowledge with hands-on practice.

Year 1: Introduction to Auditing, Financial Accounting, Business Law, Microeconomics.

Year 2: Intermediate Auditing, Managerial Accounting, Business Ethics, Business Statistics.

Year 3: Advanced Auditing Techniques, Internal Auditing, Risk Management, Corporate Finance.

Year 4: Forensic Auditing, Auditing Information Systems, International Auditing Standards, Capstone Project in Auditing.

Year 1:

1. Introduction to Auditing Exam
   • Basic concepts and principles of auditing
   • The role and importance of auditing in business
2. Financial Accounting Exam
   • Fundamental accounting concepts and principles
   • Preparation and analysis of financial statements
3. Business Law Exam
   • Basic principles of business law
   • Legal environment affecting auditors and accountants
4. Microeconomics Exam
   • Basic economic principles at the individual or firm level
   • Market structures, supply, and demand

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Year 2:

5. Intermediate Auditing Exam
   • In-depth auditing procedures and techniques
   • Evidence collection and evaluation
6. Managerial Accounting Exam
   • Accounting techniques for management decision-making
   • Cost analysis, budgeting, and forecasting
7. Business Ethics Exam
   • Ethical dilemmas in business and auditing
   • Professional standards and codes of conduct
8. Business Statistics Exam
   • Statistical methods used in auditing
   • Data collection, analysis, and interpretation

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Year 3:

9. Advanced Auditing Techniques Exam
   • Specialized auditing procedures for complex scenarios
   • Auditing in a digital environment
10. Internal Auditing Exam
    • Principles and practices of internal auditing
    • Evaluating and improving the effectiveness of risk management and internal controls
11. Risk Management Exam
    • Identifying and assessing business risks
    • Risk mitigation strategies
12. Corporate Finance Exam
    • Financial management principles
    • Capital structure, financial markets, and instruments

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Year 4:

13. Forensic Auditing Exam
    • Techniques for detecting and preventing fraud
    • Legal aspects of forensic auditing
14. Auditing Information Systems Exam
    • Auditing in an IT environment
    • Evaluating IT controls and security measures
15. International Auditing Standards Exam
    • Auditing practices and standards in a global context
    • Differences and harmonization of international auditing standards
16. Capstone Project Presentation
    • Comprehensive research or field project in auditing
    • Addressing a current challenge or issue in the auditing profession

Admission Requirements:

1. High school diploma or equivalent, with a preference for courses in mathematics, business, or accounting.
2. Letters of recommendation, preferably from math or business educators.
3. A personal statement detailing the applicant’s interest in auditing and any relevant experience.
4. An interview may be conducted to assess the applicant’s aptitude and passion for the profession.