NATIONAL Open University of NigeriaCourse developed by Nwaobia Appolos NwabuisiCourse edited by Abuh Adah2025-08-272025-08-272023https://nou.edu.ng/coursewarecontent/ACC210%20.pdfhttps://nou.edu.ng/coursewarecontent/ACC210%20.pdfhttps://nigeriareposit.nln.gov.ng/handle/20.500.14186/2184This material introduces us to auditing: it describes the importance of an audit, types of an audit, and the advantages of having an audit of financial statements.• Introduction to auditing. • Regulation of audit and assurance services/assurance engagements. • Audit planning and strategy. • Professional ethics unit5: corporate governance. • Internal control. • Audit programmes and audit testing. • Internal audit and outsourcing. • Verification of assets and liabilities. • Audit reportenBook