MGMT 50600 - Auditing

Prerequisite(s): MGMT 35100 FOR LEVEL UG WITH MIN. GRADE OF B (MAY BE TAKEN CONCURRENTLY)

Credit Hours: 3.00. A study of the concepts and procedures of auditing, which is the systematic process of objectively obtaining and evaluating evidence regarding assertions about economic actions and events. Primary emphasis is on audits conducted by independent certified public accountants, but topics covered apply to internal auditing as well. Typically offered Spring.
Course Learning Outcomes
1. Develop an understanding of auditing concepts and procedures.2. Demonstrate knowledge of ethical standards of the profession.3. Understand the nature of an internal control system, its role in a business and its significance in the auditing process.

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