Mount Kenya University Course Notes Bachelors of Business Management Unit Code: ACC 411 Unit Title: Principles of Auditing COURSE CONTENT - Introduction to nature and purpose of auditing - Purpose and objectives of independent audit - Engagement and removal of an auditor - Types of audit; internal, external - Stages in an audit - Audit planning and audit working papers - Audit evidence - Introduction to substantive tests, audit reports, letter of presentation - Auditing a computerized system