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.