course is designed to make the students acquainted with the basic principles of
auditing of financial statements of business entities and the regulatory
framework of statutory audit and the auditing profession. It includes concepts
of auditing; legal status and position of an auditor; audit administration and
audit methodology; basic principles governing an audit; audit planning and
internal control; audit techniques; audit reports; auditing standards in
Bangladesh; professional ethics and auditor’s independence; and electronic data
processing (EDP) audit.