P: A312. Objectives of this 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.