3 credits
Fall 2026 Lecture Upper DivisionData from last updated 3/16/2026
Fall 2026
Fall 2026 Instructors: ,
A study of the concepts and procedures of auditing, which is the systematic process of objectively obtaining and evaluating evidence regarding assertions about economic actions and events. Primary emphasis is on audits conducted by independent certified public accountants, but topics covered apply to internal auditing as well.
Learning Outcomes1Develop an understanding of auditing concepts and procedures.
2Demonstrate knowledge of ethical standards of the profession.
3Understand the nature of an internal control system, its role in a business and its significance in the auditing process.
Prerequisites
One of
Restrictions
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