Auditing Theory and Application

3 credits

This course emphasizes the philosophy of auditing and its importance in the acceptance of financial statements by society. Topics will include: audits, responsibilities of auditors, and the objectives of independent audit. ***Prerequisite: STAT 100, and BUS 385 (or ADMN 385). Concurrent enrolment is allowed in BUS 385.*** *Note: Students may not receive credit for both BUS 386 and ADMN 386.*