ACCT 4010 Auditing and Ethics for Accountants
Description of the theory, norms and types of audits, the role of the auditor and the different information (opinions). The ethical principles and the legal responsibility of the auditor are discussed. Includes the planning and design of the audit, the evaluation of internal control and risk, substantive and analytical tests and the preparation of reports. Ethical values and the use of the technology are incorporated.
Prerequisite
ACCT 3063