Page 46 - University Bulletin

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and assurance practice. Upon completion of the course, students are expected to know the
appropriate quality control policies and procedures in practice management and recognizing the
auditor’s position in relation to the acceptance and retention of professional appointments,
identify and formulate the work required to meet the objectives of audit assignments and apply
the International Standards on Auditing, evaluate the findings and the results of work
performed and draft suitable reports on assignments.

ACC 453 Value Added Tax
Credit hours: 3 (3,0,0) Prerequisite: ACC 356
The emphasis of this course is to gain an in-depth practical knowledge of the VAT legislation and
get a clear understanding of the principles of VAT and application of the framework as it applies
in the Saudi Arabia. On successful completion of this course, students may apply for the VAT
Compliance Diploma exam from the Association of Taxation Technicians (ATT), UK.

ACC 444 Cases in Auditing
Credit hours: 3 (3,0,0) Prerequisite: ACC 348
The emphasis of this course is on the practical application of audit procedures on realistic
financial audit case scenarios. Upon completion of this course, students will gain proficiency in
audit planning, evidence collection and documentation, evaluation of internal control, and
assessment of fraud risk.

ACC 445 IT Applications in Auditing
Credit hours: 3 (3,0,0) Prerequisite: ACC 348
To meet business objectives and to thoughtfully manage IT related business risks, it is important
to effectively managing information technology (IT). This course examines the key principles
related to auditing information technology processes and related controls and is designed to
meet the increasing needs of audit, compliance, security and risk management professionals.

ACC 454 International Taxation
Credit hours: 3 (3,0,0) Prerequisite: ACC 356
International tax provides the core knowledge of the underlying principles and major technical
areas of taxation as they affect the activities of individuals and businesses. It should also enable
computation of tax liabilities, explain the basis of their calculations, apply tax planning
techniques for individuals and companies and identify the compliance issues for each major tax
through a variety of business and personal scenarios and situations.

ACC 455 Cases in Zakat and Tax
Credit hours: 3 (3,0,0) Prerequisite: ACC 356
The emphasis of this course is to gain an in-depth practical knowledge of the zakat and taxes
legislation and get a clear understanding of the principles of zakat and taxes and relevant
application to cases as it applies in the Saudi Arabia. Upon completion of this course, students
will gain proficiency in calculation of zakat and taxes.

ACC 465 Big Data and AI in Accounting
Credit hours: 3 (3,0,0) Prerequisite: ACC 463
The course develops a deep understanding of how cyber security advisory, robotics process
automation and forecasting and predictive analytics can solve accounting and business
problems, the practical challenges and the skills accountants need to work alongside intelligent
systems.