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 or CDACCT 6205) and CREQ: (BUSACC 1236 or CDACCT 6236); PROG: UCBA; PLAN: NOT CASBUS-UNK or BUSNB-MN

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