Course Code: ACCT 3503
Academic Year: 2021-2022
This course will provide students with a sound conceptual and practical understanding of auditing. The primary emphasis of the course is on the auditor's decision-making process and the purpose, scope and concepts of external auditing. It also includes audit planning, evaluating internal controls, documenting audit evidence, assessing materiality and risk and communicating the results of the audit. The course will cover the legal and ethical requirements of the public accounting field and how to apply these requirements to practical audit situations. It will provide students with an opportunity to use the Casesware working paper program.