ACCT-238 Auditing
This course is the study of auditing and other audit engagement services. The audit process is examined including auditor and management responsibilities, audit objectives, evidence accumulation, documentation, planning, analytical procedures, materiality and risk, and effective internal controls. Types of audit reports are studied, including the report on internal control. Organizations with audit standard setting responsibilities are discussed along with regulation and ethical standards that apply to auditors. This course is to prepare students for business decisions relating to auditing and the Auditing section of the Certified Public Accountant (CPA) Exam.