Auditing & Internal Control Systems
Course involves an in-depth investigation of internal control structure and systems and the theory of audit evidence. Theoretical principles and practical issues involved in planning and executing an audit are explored. Internal control policies and procedures and principal evidence techniques for major transaction cycles or account groups are studied in depth. Study of appropriate AICPA professional standards is an integral part of this course.
Outcomes: Students who successfully complete this course will be able to: understand the role of professional standards in the audit of financial statements; demonstrate their ability to research those standards; and demonstrate their understanding of the audit process in particular the roles of evidence and internal control.
Outcomes: Students who successfully complete this course will be able to: understand the role of professional standards in the audit of financial statements; demonstrate their ability to research those standards; and demonstrate their understanding of the audit process in particular the roles of evidence and internal control.