Business, Kelley School of | Auditing Theory and Practice (3 cr.)
A514 | --


P:A511 or A512 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 companys 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.