Auditing

Catalog description

Prerequisites: MATH 1105 ; ACCTNG 3402 ; ACCTNG 3421 or INFSYS 3810 ; a minimum campus GPA of 2.0 and minimum GPA of 2.3 in all accounting courses at the 3000-level and above taken at UM-St. Louis. An introduction to auditing practice. Includes the social role of auditing and the services offered by auditors in internal, governmental, and public accounting practice. Emphasis is on the financial auditing process, including professional ethics, audit risk assessment, study and evaluation of internal control, gathering and evaluating audit evidence, and audit reporting decisions.