Course Schedule and Catalog

Department: Business

Meeting: 9:25AM - 10:40AM TR (24-AUG-2015 - 4-DEC-2015) 

Part of Term: Full Term

Grade Mode: Standard Letter

Course Type: Lecture

Language of Instruction: Taught in English

Method of Instruction: Face to Face

Credit Hours: 3

 

Prerequisites: BUSI 305

Section Max Enrollment: 60

Section Enrolled: 21

Enrollment data as of: 26-APR-2024 11:59AM

 

 

Final Exam: Scheduled Final Exam-OTR Room

 

Description: The principles and procedures used by public accountants and internal auditors in examining financial statements and supporting data to verify the accuracy and fairness of the information presented. Specific topics covered include: financial statement, regulatory and contract compliance, internal and operational audits, professional standards and ethical conduct; statistical and judgmental sampling; the audit-impact of information technology; audit risk and internal control structure evaluation; application of procedures in transaction cycles; audit reporting; the importance of professional skepticism; role of the PCAOB in setting and enforcing auditing standards for U.S. publicly traded companies, as well as the issue of mandatory audit firm rotation; role of the International Auditing and Assurance Standards Board in setting International Standards of Auditing.