Faculty of Business and Accountancy University of Malaya
and Auditing
Programme of Study : Bachelor of Accounting
Course Code : CAEA3228
Course Title : Internal Auditing
Credit Hours : 3
Course Pre-requisite(s) /
Minimum Requirement(s) : Pass CAEA2218 Auditing Principles
Learning Outcomes : At At the end of this course, students should be able to:
1. Explain the roles of internal audit function in ensuring good corporate
governance.
2. Describe the basic theories, concepts and processes of internal
auditing.
3. Apply the basic knowledge in prescribing the internal audit procedures.
4. Analyze different types of audit performed by the internal auditors.
5. Evaluate the importance of ethics in internal audit.
Synopsis of Course Contents : This course discusses the basic theories, concepts, processes and
applications of internal auditing. It emphasises the role of internal audit
function in ensuring good corporate governance. Students will also be
exposed to relevant ethical issues.
Assessment : Continuous Assessment: 40%
Final Examination : 60%
Tags: (BAcc), Advanced Auditing I, Assessment, Bachelor of Accounting, course, Examination, Faculty of Business and Accountancy, Governance, learning, MBA, Programme, Synopsis, University of Malaya
Category : University of Malaya
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Faculty of Business and Accountancy University of Malaya
Faculty : Business and Accountancy
Department : Financial Accounting and Auditing
Programme of Study : Bachelor of Accounting
Course Code : CAEA3435
Course Title : Internal Auditing
Credit Hours : 3
Course Pre-requisite(s) /
Minimum Requirement(s) : Pass CAEA2218 Auditing Principles
Learning Outcomes : At At the end of this course, students should be able to:
1. Explain the roles of internal audit function in ensuring good corporate
governance.
2. Describe the basic theories, concepts and processes of internal
auditing.
3. Apply the basic knowledge in prescribing the internal audit procedures.
4. Analyze different types of audit performed by the internal auditors.
5. Evaluate the importance of ethics
Faculty of Business and Accountancy University of Malaya
Faculty : Business and Accountancy
Department : Financial Accounting and Auditing
Programme of Study : Bachelor of Accounting
Course Code : CAEA2218
Course Title : Auditing Principles
Credit Hours : 3
Course Pre-requisite(s) /
Minimum Requirement(s) : Pass CMEA2216 Accounting Information System
Learning Outcomes : At the end of this course, students should be able to:
1. Explain the nature and fundamental concepts of auditing with emphasis
on external auditors.
2. Distinguish auditor’s and management’s objectives, responsibilities
on audit of financial statements.
3. Describe the relevant statutory and regulatory requirements in the
Malaysian auditing environment.
4. Apply relevant audit procedures and practical aspects of audit to
transaction cycles and
Internal Auditing(EKA 4301)
This course is an introduction to the works performed by internal auditors, the auditing process, audit planning, and the test methodologies in internal auditing. Topics covered include internal auditing standard, fundamentals of organizational control, internal auditing operational approach, and internal auditing activities. After taking this course, students are expected to acquire a comprehensive understanding of internal auditing for the purpose of improving financial and managerial performance.
Faculty of Business and Accountancy University of Malaya
: Financial Accounting and Auditing
Programme of Study : Bachelor of Accounting
Course Code : CAEA3434
Course Title : Advanced Financial Reporting
Credit Hours : 3
Course Pre-requisite(s) /
Minimum Requirement(s) : Pass CAEA3225 Corporate Accounting
Learning Outcomes : At At the end of this course, students should be able to:
1. Explain the issues relating to financial accounting and reporting for a
complex group of companies.
2. Prepare financial statements for complex business situations and
recommend accounting treatments for items in the financial
statements.
3. Prepare interim financial reports for group of companies.
4. Explain current issues of financial accounting and reporting.
5. Evaluate the importance of
Faculty of Business and Accountancy University of Malaya
Financial Accounting and Auditing
Programme of Study : Bachelor of Accounting
Course Code : CAEA2215
Course Title : Financial Accounting and Reporting III
Credit Hours : 3
Course Pre-requisite(s) /
Minimum Requirement(s) : Pass CAEA1214 Financial Accounting and Reporting II
Learning Outcomes : At the end of this course, students should be able to:
1. Apply relevant MASB approved standards to account for specific
transactions or events.
2. Evaluate alternative course of actions for companies facing insolvency
and account for capital reconstruction.
3. Prepare a complete set of financial statements for home office and
branch, and partnership.
4. Compute basic and diluted earning per share (EPS).
5. Evaluate
Auditing I (EKA 3301)
This course provides an introduction to the auditing practices performed by public accountants. The topics covered include the theory and philosophy of auditing, prescribed auditing standards, operational and compliance audits, attestation engagements, the design and evaluation of accounting systems and controls, relationship of public accountants to management, professional ethics, legal obligations of reporting companies and auditors, sampling techniques, and other auditing procedures and considerations.
Auditing II (EKA 3302)
This course is a follow on from Auditing I. It discusses in more detail the specific audit topics such as substantive audit tests, application of basic audit concepts and processes in
Faculty of Business and Accountancy University of Malaya
Faculty : Business and Accountancy
Department : Financial Accounting and Auditing
Programme of Study : Bachelor of Accounting
Course Code : CAEA3229
Course Title : Public Sector Accounting
Credit Hours : 3
Course Pre-requisite(s) /
Minimum Requirement(s) : CAEA2215 Financial Accounting and Reporting III
Learning Outcomes : At At the end of this course, students should be able to:
1. Describe the components of public sector, the statutory requirements
related to financial provisions and the relationship between federal
and state governments.
2. Explain major issues in the management accounting and control,
budgeting, performance measurement, financial accounting and
reporting and auditing of the public sector.
3. Explain the initiatives
Faculty of Business and Accountancy University of Malaya
Faculty : Business and Accountancy
Department : Management Accounting and Taxation
Programme of Study : Bachelor of Accounting
Course Code : CTEA3432
Course Title : Advanced Taxation
Credit Hours : 3
Course Pre-requisite(s) /
Minimum Requirement(s) : Pass CTEA2220 Business & Corporate Taxation
Learning Outcomes : At the end of this course, students should be able to:
1. Compute advanced aspects of RPGT in relation to individual and
corporate entities, tax incentives on pioneer status, ITA and
infrastructure allowance.
2. Design tax planning strategies for individuals and companies.
3. Compare and contrast tax audit and tax investigation and to compute
unreported income.
4. Compute tax liability for deceased
Association of Chartered Certified Accountant (ACCA):
Accounting Principles,
Tax Laws,
Financial Information for Management,
Financial Management and Control,
Financial Reporting,
Auditing,
Advanced Auditing
Performance Management,
Strategic Planning,
Strategic Financial Management
Faculty of Business and Accountancy University of Malaya
Faculty : Business and Accountancy
Department : Marketing and Information Systems
Programme of Study : Bachelor of Accounting
Course Code : CMEA3226
Course Title : Advanced Accounting Information Systems
Credit Hours : 3
Course Pre-requisite(s) /
Minimum Requirement(s) : Pass CMEA2216 Accounting Information Systems
Learning Outcomes : At the end of this course, student should be able to:
1. Describe the accounting information systems development life cycle.
2. Analyse alternative system development methods.
3. Examine current issues in accounting information systems
development.
4. Apply project management techniques in developing accounting
information systems.
5. Demonstrate the usage of a project management software.
Synopsis of Course Contents : System Development Life
Faculty of Business and Accountancy University of Malaya
Faculty : Business and Accountancy
Department : Management Accounting and Taxation
Programme of Study : Bachelor of Accounting
Course Code : CTEA33437
Course Title : Advanced Management Accounting
Credit Hours : 3
Course Pre-requisite(s) /
Minimum Requirement(s) : CTEA3227 Management Accounting III
Learning Outcomes : At the end of this course, students should be able to:
1. Explain the changing role of management accounting in the current
business environment.
2. Apply advanced concepts, principles and theories of cost and
management accounting in case analysis.
3. Form solutions to complex managerial problems using case studies.
4. Express opinions of the efficacy of contemporary management
accounting theory and practice.
5. Analyse
Electronic Data Processing Auditing (EKA 4401)
This course deals with auditing for computerized systems. Discussions begin with the development of information technology and the impacts toward accounting assessments to auditing each accounting cycle in the organization. Emphasis is placed upon audit procedures, control instruments lot computerized systems, audit techniques, and utilizing software for audit. This course is intended to prepare students for audits which require knowledge of data processing.
Faculty of Business and Accountancy University of Malaya
Faculty : Business and Accountancy
Department : Financial Accounting and Auditing
Programme of Study : Bachelor of Accounting
Course Code : CAEA3225
Course Title : Corporate Accounting
Credit Hours : 3
Course Pre-requisite(s) /
Minimum Requirement(s) : Pass CAEA33224 Accounting Theory and Practice
Learning Outcomes : At the end of this course, students should be able to:
1. Account for financial assets including investments in accordance with
FRS 139.
2. Explain the concepts relating to preparation of group accounts,
including acquisitions and takeovers.
3. Prepare consolidated financial statements for basic group structure
and complex group of companies.
4. Prepare segment reporting information in accordance with MASB
approved standards.
5. Evaluate
Faculty of Business and Accountancy University of Malaya
Faculty : Business and Accountancy
Department : Financial Accounting and Auditing
Programme of Study : Bachelor of Accounting
Course Code : CAEA1214
Course Title : Financial Accounting and Reporting II
Credit Hours : 3
Course Pre-requisite(s) /
Minimum Requirement(s) : Pass CAEA1112 Financial Accounting and Reporting I
Learning Outcomes : At the end of this course, students should be able to:
1. Apply relevant MASB approved standards to account for specific
transactions or events.
2. Prepare statement of changes in equity and cash flow statement.
3. Prepare interim and annual published financial statements.
4. Analyse financial statements and other related information.
5. Evaluate the importance of ethics
Faculty of Business and Accountancy University of Malaya
Faculty : Business and Accountancy
Department : Financial Accounting and Auditing
Programme of Study : Bachelor of Accounting
Course Code : CAEA3433
Course Title : Specialised Financial Accounting and Reporting
Credit Hours : 3
Course Pre-requisite(s) /
Minimum Requirement(s) : CAEA1214 Financial Accounting and Reporting II
Learning Outcomes : At the end of this course, students should be able to:
1. Explain accounting issues related to selected specialised industries.
2. Explain problems in selected specialised industries that have salient
features and unique accounting treatments.
3. Apply relevant MASB approved standards to account for transactions
or events in the selected specialised industries.
4. Prepare extract of financial statements