AUDITING

Catalog description

This course introduces the student to auditing, attestation, and assurance services. Specific topics include materiality, audit risk, audit evidence, audit planning, AICPA audit standards, professional ethics, and legal liability. Additional topics include sampling, tests of controls and substantive tests, auditing EDP systems, preparing audit reports, and assessing internal control policies and procedures. PREREQ: ACCOUNT 343 AND ((COBE MAJOR: 2.50 CUMULATIVE GPA) OR (NON-COBE MAJOR/MINOR/COBE MINOR: 2.00 CUMULATIVE GPA)) COREQ: PRIOR COMPLETION OR CONCURRENT ENROLLMENT IN ACCOUNT 354