Course descriptionThe aim of this unit of study is to improve students’ understanding of the function, nature and procedures of commercial auditing in the context of corporate financial reporting. This study of auditing has particular regard to its business, legal and economic foundations. Recurrent reference is made to several practical and policy matters of contemporary importance to auditing and auditors, especially as they relate to the function of auditing in assuring the quality of corporate financial statements and the role of auditors in the corporate governance process. Course information may be subject to change.