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Feb 10, 2025
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BA 4550 - Auditing2 lecture hours 2 lab hours 3 credits
Course Description
This course presents the theory, practice, and procedures of auditing for public accountants and internal auditors; auditing standards and ethics; development of audit programs; and preparation of working papers and audit reports. (prereq: BA 3595 )
Course Learning Outcomes
Upon successful completion of this course, the student will be able to:
- Understand and appreciate the philosophy of the auditing process
- Effectively make decisions regarding auditing, finance reporting, and ethics in an organization
- Understand the standards, concepts, and principles related to auditing theory and practice
- Develop concepts of risk and control, evidence, and documentation
- Improve research skills and written and oral communications skills through case analysis, presentations and discussions
Prerequisites by Topic
Course Topics
- The demand for audit and other assurance services
- The CPA profession
- Audit reports
- Legal liability
- Audit responsibilities and objectives
- Audit evidence
- Audit planning and analytical procedures
- Materiality and risk
- Internal control and control risk
- Overall audit strategy and audit program
- Completing the audit
Coordinator
Carol Mannino
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