Business | BUS A424 Auditing
A424 | ALL | Staff

BUS A424 Auditing (3 cr.) P: A 312. Objectives of course are to provide students
with an understanding of: (1) the auditing environment and professional ethics;
(2) audit reports and the conditions under which alternatives are used; (3) basic
auditing concepts; (4) audit evidence and documentation; (5) analytical reviews;
(6) the audit risk model; (7) review and documentation of internal controls; (8)
audits of cycles; (9) statistical sampling; and (10) audit objectives and audit
procedures for mechanized systems. Emphasis is on the conceptual development of
the subject matter, the nature of professional practice, and the technology of auditing.