Program Overview

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University Program Information

The university offers various programs and services to its students.

About the University

The university has several departments and colleges, including:

• College of Science
• College of Applied Medical Sciences
• College of Pharmacy
• College of Nursing
• College of Designs and Arts
• College of Engineering
• College of Medicine
• College of Applied Studies
• College of Computer and Information Technology
• College of Humanities and Social Sciences
• College of Business Administration

Admission

The admission process involves:

• Guide to admission in the university
• Electronic registration for courses
• Scholarships
• Academic calendar
• Electronic forms

Electronic Services

The university provides various electronic services, including:

• Services for faculty members
• Services for students
• Services for employees

Business Administration College

The College of Business Administration has several departments, including:

• Accounting department

Auditing II Course

The Auditing II course aims to introduce students to various topics in accounting, including:

1. Accounting Disclosure and the Auditor's Position
2. Internal Audit, Financial and Operational
3. Use of Statistical Samples in Auditing
4. Auditing in Electronic Data Processing Environment
5. Special Purpose Examination
6. Auditor's Responsibility, Criminal, Civil, or Disciplinary

The course objectives include:

• Ability to determine the adequacy of accounting disclosure and express an opinion on it
• Ability to plan and implement the internal audit process
• Ability to determine the size of the statistical sample, select its components, and evaluate its results
• Ability to audit in an electronic data processing environment
• Ability to audit specialized establishments

The course evaluation methods include:

1. Theoretical exams
2. Semester work

The required textbook is:

• "Integrated Auditing" by Dr. Elvin Arnez and Dr. James Loebbecke, translated by Dr. Ahmed Hamed Hegazy and Dr. Mohammed Mohammed Abdul Qader Al-Wasiti, published by Dar Al-Marekh in 2002.

The supplementary references include:

1. "Modern Auditing Philosophy and Methods" by Dr. Jalal Al-Shafai, published by Maktabat Al-Madina in 2005
2. "Auditing Theory and Mechanisms for Application" by Dr. Mohammed Samir Al-Saban in 2005
3. "External Auditing" by Dr. Abdul Fattah Mohammed Al-Sahn in 2000
4. "Contemporary Studies in Auditing" by Dr. Sadik Hamid Mustafa, published in Cairo in 1997

The Saudi Organization for Certified Public Accountants' auditing standards and the general presentation and disclosure standard are also relevant to the course.