AUE1501/501/3/2021 Tutorial Letter 501/3/2021 INTRODUCTION TO AUDITING AUE1501 Semesters 1 and 2 Department of Auditing This tutorial letter contains the study guide for the module. BARCODE Contents ORIENTATION TO AUE1501 .................................................................................................................. 4 1 TOPIC 1: THE BUSINESS WORLD AND CORPORATE GOVERNANCE .............................. 11 LU 1: VARIOUS TYPES OF BUSINESS ENTITIES ........................................................................... 14 LU 2: CORPORATE GOVERNANCE .................................................................................................. 22 LU 3: INTERNAL CONTROL ............................................................................................................... 30 2 TOPIC 2: THE INTERNAL AUDITOR ........................................................................................ 37 LU 4: INTRODUCTION TO INTERNAL AUDITING ................................................................................ 38 LU 5: THE RESPONSIBILITIES OF THE INTERNAL AUDITOR ............................................................ 44 LU 6: PROFESSIONAL CONDUCT REQUIREMENTS FOR INTERNAL AUDITORS ............................ 46 LU 7: INTERNAL AUDIT AND GOOD CORPORATE GOVERNANCE ................................................... 50 3 TOPIC 3: THE EXTERNAL AUDITOR ............................................................................... ...
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