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| Semester: | Fall 2024 |
| Number: | 0201-303-001 |
| Instructor: | Felisha Fret |
| Days: | Tuesday 6:00 pm - 8:30 pm |
| Note: | Traditional In-Person Class |
| Location: | Garden City - Hagedorn Hall of Enterprise 110 |
| Credits: | 3 |
| Course Materials: | View Text Books |
| Description: |
A comprehensive course designed to give students an overview of auditing and its relationship to accounting principles, standards, and procedures. While the viewpoint of public accounting is stressed, attention is also given to internal auditing. Particular emphasis is given to the effect of internal control in the auditing procedures. The use of the computer in auditing is covered. Emphasis on current ethics, legal responsibilities, legal responsibilities and auditing standard and procedures are covered through the use of case studies. |
| Learning Goals: |
Course Goals:This course is structured to illustrate how generally accepted auditing standards (GAAS) are used in an audit with particular emphasis on substantive testing, test of controls, the impact of computers on the auditing process and regulatory requirements. The successful student should understand the interrelationship between internal controls, risk assessment and auditing procedures and should be able to demonstrate and apply basic auditing skills. *The learning goals displayed here are those for one section of this course as offered in a recent semester, and are provided for the purpose of information only. The exact learning goals for each course section in a specific semester will be stated on the syllabus distributed at the start of the semester, and may differ in wording and emphasis from those shown here. |
| Prerequisites: |
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