Auditing Fundamentals

Catalog description

This course introduces students to the principles and practices of auditing with a focus on a risk-based approach. Students will learn how auditors assess risk, evaluate internal controls, and gather evidence to support audit opinions. The course covers audit planning, professional ethics, fraud detection, and the role of auditing in ensuring the reliability of financial statements. Additional topics include audit procedures, sampling techniques, and reporting findings. Emphasis is placed on applying auditing concepts to real-world business scenarios to support informed decision-making and compliance.