Auditing

Catalog description

Introduces students to the audit process, with an emphasis on the fundamental principles of auditing techniques and reporting. Students focus on the control procedures and assessments using both the compliance and management methods. Further, the course explores audit evidence, risk evaluation, audit standards, auditing methods, and professional ethics. The sources and methods for conducting research using Generally Accepted Accounting Principles (GAAP) standards are addressed. Students learn how to apply best practices within auditing and assurance services.