This course explores auditing theory and practice, emphasizing audit standards, audit evidence, internal controls, auditors' reports and professional ethics, sampling, accountants' liability, and audit programs. The emphasis of this course is on conceptual, theoretical, and practical aspects of auditing financial statements. Upon completion of this course, students will be able to apply professional auditing standards and appropriate audit and other procedures to auditing, assurance and attestation engagements.
BUS-445: Auditing
Subject Area