Audit Evidence - Internal Controls over Financial Reporting

2 credits · Owen Graduate School of Management

This course develops the concept "audit evidence" then hones communication skills essential to obtaining and documenting audit evidence. The context is understanding and testing of the effectiveness business process and related internal controls over financial reporting. The focus is client inquiry and interview techniques typically deployed by an audit associate in the practice of public accounting and the documentation of what is learned. Prerequisite: MGT 6315. [2]