AUDITING INFORMATION SYSTEMS

Catalog description

Auditing is fundamental business activity within the Accounting Profession and is tested in the AUD section of the CPA exam. Examination processes, evidence gathering, sampling, and reporting are connected to the tools used by Certified Public Accountants (CPAs) as guided by published auditing standards. CPAs utilize information systems to complete audit examination activities and this course evaluates the audit process, the judgment needed to evaluate results, and the reporting options available based on the audit findings.