Course Department: 
Accounting
Course Frequency: 
Annually
Course Description: 

Considers the theory and practice of auditing, including professional ethics, professional standards and procedures and the legal environment in which the auditor functions. Emphasis is placed on the audit process as students gain an understanding of how to plan, design and execute an audit. Other topics include internal control, the nature of evidential matter and the auditor’s reporting responsibilities. Prerequisites: Accounting 277. One unit.

Course Number: 

282