COMM 4150 - Introductory Auditing

Effective Start Date: 01/01/2021
Includes the planning, processes (gathering evidence) & judgments required to render an opinion on an entity’s internal controls and 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 data analytics, auditor independence,materiality & audit reports.

Requisites: COMM 3110

Credits: 3