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BUS-A424 Auditing & Assurance Services

  • 16 weeks
  • 3 credits
  • Prerequisite(s): BUS-A312 with a grade of C or higher

Objectives of course are to provide students with an understanding of: (1) the auditing environment and professional ethics; (2) audit reports and the conditions under which alternatives are used; (3) basic auditing concepts; (4) audit evidence and documentation; (5) analytical reviews; (6) the audit risk model; (7) review and documentation of internal controls; (8) audits of cycles; (9) statistical sampling; and (10) audit objectives and audit procedures for mechanized systems. Emphasis is on the conceptual development of the subject matter, the nature of professional practice, and the technology of auditing.

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