BUSACC 1238 - AUDITING

Minimum Credits: 3
Maximum Credits: 3
Introduces auditing process and profession. Main topics include nature and purpose of auditing, auditing standards, professional conduct, auditor legal liability and approaches in auditing financial statements. Emphasizes a risk-based approach to selecting appropriate auditing techniques. Examines auditor's decision process relating to internal control assessment, audit decision process relating to internal control assessment, audit sampling and obtaining audit evidence about financial accounts. Examines extent of auditor's responsibility to uncover fraud.
Academic Career: Undergraduate
Course Component: Lecture
Grade Component: Letter Grade
Course Requirements: PREQ: BUSACC 1205; CREQ: BUSACC 1236; PLAN: Accounting, Finance, General Management, Global Management, Marketing, Business Information Systems, Human Resources Management, Supply Chain Management, Undeclared, Not Cand for Degree-Pre-MACC

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