Course Description

Business Administration 497 Auditing

This course begins with an examination of the principles and theory which underlie the practice of auditing. In particular, concepts of management assertions, audit objectives, evidence, materiality and risk, internal control, audit planning, reporting, and auditing as an attestation process are examined and discussed. Assurance services will be introduced and their application considered. The strategic lens approach to auditing will be addressed. The course also examines auditing as a professional activity, including topics such as professional judgment, ethics, legal liability, and the responsibilities of auditors to society. The latter part of the course will be concerned with audit planning and audit strategy.

Academic Calendar