Auditing

(3 Credits)

An intensive study is made of fundamental concepts and principles underlying the examination of the financial statements by the independent public accountant Auditing and reporting standards and the responsibilities assumed by the auditor in the attest function are analyzed within the broad framework of the code and principles of professional conduct Emphasis is placed on the evaluation of evidential matter and the system of internal control Current literature is examined including the publications of the AICPA Auditing Standards Board