Description
This course is an introduction to internal and external auditing principles and procedures. Topics include: reporting; the ethical and legal environment; audit objectives, audit evidence; audit planning and analytical review; materiality and risk; internal control; and EDP and audit sampling. Audit of the sales and collection cycle and payroll and personnel cycle are also studied.

Prerequisites: Financial Accounting 3 and Quantitative Methods 1 or equivalent.
Notes

This course includes a final exam scheduled outside the dates listed below. Please refer to the “First/Last Day of Classes/Exams” on the Important Dates page for the final exam period to ensure your availability. The final exam date will be provided by the instructor when it becomes available.

This class meets once per week alternating each week between on-campus and on-line classes (via Zoom). Classes will start with an on-campus class on September 9th.  Final exam scheduled between December 5-17, 2026.

Sections
CRN:
70236
Cost:
659.93
Location:
Main Campus
Instructors:
Grant Mowbray
DurationStartsTime
11 eve We
Sep 09, 2026
1830-2130