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May 25, 2026
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BUS 4550 - Auditing2 lecture hours 2 lab hours 3 credits
Course Description
This course introduces students to the standards and procedures of auditing in the business environment. Emphasis is placed on audit planning and risk assessment, internal control evaluation, collection and evaluation of audit evidence, audit reporting, and professional ethics.
Prereq: BUS 3580
Note: None
This course meets the following Raider Core CLO Requirement: None
Course Learning Outcomes
Upon successful completion of this course, the student will be able to:
- Explain the role of auditing in the financial reporting process
- Interpret and apply auditing standards and practices across each stage of an audit
- Evaluate audit risk to develop audit strategies and procedures
- Understand the importance of internal controls and assess their effectiveness in addressing identified risks
- Apply audit procedures to collect and evaluate audit evidence
- Identify the different types of audit reports and determine when each is issued
- Apply professional ethics to external and internal audits
- Demonstrate research and communication skills through case analysis, presentations, and discussions
Prerequisites by Topic
Course Topics
- The demand for audit and other assurance services
- The CPA profession
- Audit responsibilities and objectives
- Professional ethics
- Audit planning and analytical procedures
- Materiality and risk assessment
- Internal control and control risk
- Overall audit strategy and audit plan
- Audit evidence
- Completing the audit
- Issuance of audit reports
Coordinator
Alyssa Henke
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