Business | A 424 Auditing
A424 | ALL | Staff
A 424 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.