Business Professional Accountancy | Auditing Theory and Practice. (3 cr.)
A514 | --
P: A511 or equivalent or concurrent. This course addresses the concepts
and procedures related to the implementation of the external and
internal audits for business organizations. Coverage includes issuance
of the audit report, reviews of internal control, statistical sampling,
EDP systems and the company's business cycles. Additional topics include
forensic accounting, auditing for fraud and other assurance services.
Many topics covered are included on the uniform CPA examination given
twice yearly by the AICPA.