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    University of Virginia
   
 
  Oct 22, 2017
 
 
    
Graduate Record 2009-2010 [ARCHIVED RECORD]

COMM 5150 - Introductory Auditing


Includes the planning, processes (gathering evidence), and judgments required to render an opinion on an entity’s financial statements. Deals with evidence theory, risk identification, and professional judgment. Audit methodology is examined through a study of auditing standards and the concepts and procedures developed to implement those standards. Other topics include professional ethics, auditors’ liability, internal control assessment, audit program development, working papers, types of audit tests, and audit reports. Prerequisite: COMM 510 and 311.



Credits: 3