CDACCT 6238 - AUDITING

Minimum Credits: 3
Maximum Credits: 3
Introduces the auditing process and profession. Main topics include the nature and purpose of auditing, auditing standards, professional conduct, auditor legal liability, and approaches in 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. Also examines extent of auditor's responsibility to uncover fraud.
Academic Career: Undergraduate
Course Component: Lecture
Grade Component: Letter Grade
Course Requirements: PREQ: BUSACC1205 or CDACCT 6205; CREQ: BUSACC 1236 or CDACCT 6236; PLAN: Accounting (CERT)

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