Course Detail
Units:
4.0
Course Components:
Lecture
Enrollment Information
Enrollment Requirement:
Prerequisites: Master of Accounting status in the School of Business.
Description
Introduces students to the flow of information through the various accounting cycles and the corresponding internal controls. Overview of the basic theory and concepts associated with the attest function, including the various types of audits; objectives of audit engagements; political, legal, social, and ethical environment in which auditors work; and procedures used by auditors in meeting their objectives.