Auditing

This course is an introduction to auditing principles and procedures applicable to external auditing. Topics include reporting; professional standards and ethics; legal liability; audit objectives, evidence and documentation; planning, materiality and risk, internal control, audit sampling and computer auditing. The course also addresses the details of audit work on specific accounts and assertions and concludes with the considerations of the completion of the audit. 

Note: Check with the institution regarding start/end dates, prices, and delivery method. These may vary according to program, section, and/or semester.