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.