Auditing II

Principles and standards relevant to the attestation function in the practice of professional accountancy including audits, examinations, reviews and agreed-upon procedures. Coverage also includes professional ethics, liability, risk and assurance, evidence, introduction to internal control and reporting. This course provides exposure to the techniques of modern auditing, including the flowcharting, analysis, and understanding of accounting cycles and their related control systems, analytical review of financial statements, analytical tests of accounting estimates, and statistical sampling for tests of transactions and accounts.

010109