Feb 09, 2023  
2021-2022 Undergraduate Academic Catalog 
    
2021-2022 Undergraduate Academic Catalog [ARCHIVED CATALOG]

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BA 4550 - Auditing

2 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
  • None appended

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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