Auditing

This course explores the procedures involved in conducting audits of corporate entities as well as their internal functions and services. The purpose of an audit is to give an opinion on the fair presentation of the financial statements. Emphasis is placed on the nature of the audit, evidence gathering, internal control, and statistical sampling. With recent changes to Generally Accepted Auditing Standards (GAAS), the risk of material misstatement due to fraud is also examined. Students are expected to have an understanding of Generally Accepted Accounting Principles (GAAP) as a prerequisite to studying the audit of financial statements.         

Note: Check with the institution regarding start/end dates, prices, and delivery method. These may vary according to program, section, and/or semester.