Description
Basic auditing theory and practice with emphasis on the application of current auditing standards and the preparation of working papers and audit reports are addressed. Topics include generally accepted auditing standards, ethics, audit planning procedures, types of audit evidence, internal controls, and sampling methods. Provisions of the Sarbanes-Oxley Act are also discussed.
Credits
3
Terms Offered
WINTER
Prerequisites
Cross-Listed Course(s)
ACCT 552