BA 405 Auditing (WI)

This course is an introduction to the principles of auditing with a focus on financial statement audits for both public and non-public entities. The course presents conceptual consideration of the environment and philosophy of auditing and practical aspects of auditing techniques and procedures. Topics include professional standards and ethics, audit evidence, internal controls, audit procedures, and audit opinions.

Credits

3

Prerequisite

Take BA 303-304.

Course Types

WI

Offered

Annual Fall Semester