BACC 435 Auditing

This course provides the tools, concepts and techniques for the practice of external auditing. Topics covered include: the practice of external auditing, auditing standards, audit reports, audit responsibilities and objectives, risk, ethics, legal liability, audit planning, fraud assessment, audit programs, evaluation of internal control, gathering and documenting evidence, audit of sales and collection cycle, audit of cash, audit of inventory and warehousing cycle, audit of payroll and personnel and other cycles, audit reporting, management report and other audit topics.

Credits

3

Prerequisite

BACC 307 BACC 314

Offered

Semester 2