ACC 432 : Review I

Department

Accounting Department

Academic Program

Bachelor in Accounting

Type

Compulsory

Credits

03

Prerequisite

Overview

Introducing the student to the science of revision.

To familiarize the student with international auditing standards.

Introducing the student to the internal control system.

Introducing the student to the evidentiary evidence, the standards for preparing the report, and the relationship of Libyan legislation to the auditing profession.

Intended learning outcomes

A / knowledge and understandingThe student should know the nature, concept, importance and objectives of the review.- That the student remembers the accepted review standards.The student should know the basics of the internal control system.- The student should explain the evidentiary evidence, the criteria for preparing the report, and the relationship of Libyan legislation to the auditing profession.B / mental skills- That the student concludes the nature, concept, importance and objectives of the review.- That the student memorize the accepted review standards.- The student analyzes the foundations of the internal control system.- That the student be able to link evidence of evidence and standards for preparing the report and the relationship of Libyan legislation with the auditing profession.- C / scientific and professional skills- That the student be able to understand the foundations of the professional and scientific qualification of the reviewer.The student should be able to plan the review process and use evidence.- That the student be able to conduct the review process in accordance with international standards and in a manner that does not contradict Libyan laws.The student prepares the review report.D / general skills- That the student has the ability to dialogue and discussion- The student should be able to communicate and communicate with others.The student should be able to manage time.The student should be able to work in a team.

Teaching and learning methods

Lectures, discussions, exercises, meals, research papers and exams

Methods of assessments

Sharing and solving exercises and preparing papers during lecturesMidterm exam first week sixthThe second midterm exam, the eleventh weekSixteenth week final exam

Scientific subject	عدد الساعات	الاسبوع
General introduction to auditing	3	1
Errors and cheating.	3	2
Review standards and procedures	3	3
Scientific and professional qualification of the reviewer.	3	4
independence	3	5
Professional care.	3	6
planning in review.	3	7
Internal Control.	3	8
Methods of studying and evaluating internal control.	3	9
internal audit.	3	10
Evidence and its sources.	3	11
Reporting standards	3	12
The relationship of Libyan legislation with the auditing profession.	3	13

Accounting for financial companies (ACC 430)
Studies in accounting (ACC 530)
Accounting for Islamic banks (ACC 439)
international accounting (ACC 438)
Contracting projects accounting (ACC 437)
Revision2 (ACC 434)
Additional manufacturing cost measurement2 (ACC 433)
Review I (ACC 432)
accounting administration (ACC 431)
Public fund accounting (ACC 339)
Accounting for banks and insurance companies (ACC 337)
Oil accounting (ACC 336)
Analysis of financial statements (ACC338)
Additional manufacturing cost measurement1 (ACC 333)
Accounting for service projects (ACC 332)
Corporate Accounting (ACC 330)
Planing peincipals (PLA170)
Accounting Principles I (ACC 130)
Principles of Accounting II (ACC131)
Social responsibility accounting (ACC 436)
Accounting systems design (ACC 435)
Accounting departments and branches (ACC 331)
Intermediate Accounting 2 (ACC 231)
Tax accounting (ACC 335)