Auditing

Catalog description

Course examines the professional auditing function, particularly emphasizing public accounting. The course is recommended for CPA examination candidates only. This course is designed to familiarize students with the public company auditing environment and introduce them to the audit process. We will discuss such concepts as the need for financial statement audits, the current audit regulatory environment, audit reports, audit evidence, audit planning procedures, inherent risk, internal control, analytical procedures, statistical sampling, tests of controls and substantive audit tests.