Business | BUS A 424 Auditing & Assurance Services
A424 | ALL | Staff


BUS A 424 Auditing & Assurance Services (3 cr.) P: A312 with a grade of C or better.
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.