AC 4420 - Auditing

This course is a study of the audit process and procedures led by independent, internal and government accountants to provide auditing and assurance services on information provided by management. Topics include implementing control procedures and assessments using both the compliance and management methods. Audit planning, staffing and training are considered. Special topics include enterprise risk management and auditing non‐profit and public organizations. Students will also examine the nature of attest function, ethical and legal relationships of audits and types of audit reports, technical aspects of auditing including study and evaluation of internal control. (4 credits)