BACC 435 Auditing
This course provides the tools, concepts and techniques for the practice of auditing and is aligned to the audit requirements of the USA CPA exam. Topics covered include: the practice of external auditing, auditing standards, audit reports, audit responsibilities and objectives, risk, ethics, sustainability reporting, legal liability, audit planning, fraud assessment, internal control, audit evidence, audit work performed in: sales and collection cycle, cash, inventory and warehousing cycle, payroll and personnel, audit reports and actual practice.
Offered
Semester 2