Auditing

Catalog description

This course introduces fundamental through intermediate level auditing studies to accounting students possessing no previous auditing experience. Emphasis is placed on a conceptual understanding of auditing principles required to successfully apply auditing procedures and methods to enable the expression of opinions on the fair presentation of required financial statements. Explanations of how concepts are applied in the practice, procedures and policies of the auditing profession are presented. Emphasis is placed heavily on the practice of auditing procedures for both traditional and current areas of interest with the objective of successful completion of the auditing section of the national Certified Public Accountants (CPA) examination, as well as the continued advanced study of accounting for those not pursuing the public practice of accounting.