Credits: 3 credits
Delivery: Campus
Students will learn to gather and evaluate audit evidence related to company financial statements. The goal is to provide assurance that the financial statements fairly present the financial performance and position of the organization being audited. Risk assessment techniques available to auditors and possible responses to those risks will be examined. Topics include an introduction to auditing and the public accounting profession; the audit process; professional relationships and legal liability; materiality and risk; audit evidence, evidence mix and audit strategy; the audit of internal controls, control risk and corporate governance; audit sampling; application of the audit process and auditor reporting.
Prerequisite: ACCT 3210 (minimum C-) or equivalent
Note: Students cannot receive credit for more than one of ACCT 4230, ACCT 4231, BBUS 4230 or BBUS 4231
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