AF470-01A Financial Auditing (with Staff)
Encompasses both the theory and the technique of financial auditing. The course examines the professional role of the auditor, along with its operational, ethical, and legal implications. Areas typically covered include professional auditing standards, the auditors' report, specialized reporting issues, auditors' legal responsibilities, gathering and evaluating evidence, the internal control structure audit sampling, and the Code of Professional Conduct. Discussions consider issues of judgment typically faced by auditors in practice.
Prerequisite(s): AF 311, a minimum of 60 credits, MGT majors only
Registration for Summer Session I is closed.