ESSENTIALS OF AUDITING.

Catalog description

Notes: this MPAcc foundation course does not count toward the required MPAcc degree credits. Pre-requisites: admission to MPAcc Program, ACCT 510 or ACCT 351 or approved equivalent and permission from the Director of Graduate Programs for the School of Professional Accounting. Covers fundamental principles of auditing profession, audit process, and other assurance and nonassurance services related to the CPA profession. Topics include generally accepted auditing standards, tests of controls and substantive tests, sampling, report forms, and opinions. Various techniques are used to study auditing concepts and practices; these may include the use of problem sets, case studies, computer applications, and other materials.