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Financial Auditing
MGMT X 423
This course utilizes case studies to examine client’s financial statements, legal liability, internal control, evaluation, sampling techniques, audit reports, and reviews the principles governing certified public accountants.
Examine and discuss the statements on auditing standards issued by the American Institute of CPAs
Learn about professional ethics, legal liability, internal control, and audit reports
About this course:
This course examines the auditing principles governing the responsibilities of certified public accountants in their examination of clients' financial statements. Professional ethics, legal liability, internal control, evaluation, sampling techniques and audit reports are discussed. A study of the statements on auditing standards issued by the American Institute of CPAs also is discussed. Instruction emphasizes verification of the major items reported in clients' statements, audit programs and case studies.
Prerequisites
MGMT X 120A, B, and C Intermediate Accounting Theory and Practice, or consent of instructor.
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