COMM 4150 - Introductory Auditing

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

Credits: 3

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