A completed application with all supporting documentation. All foreign students, whose first language is not English, are required to take the Virginia English Proficiency Examination upon arrival in Charlottesville. Students are admitted for the fall semester only. Grading Policy Top Grades are awarded only to those students who are registered for, and who complete a course for, credit. F. Students are required to maintain a GPA of 3.0 to remain in the program and graduate.
All courses are on a credit basis only.
Course Structure, Tuition and Fees, and Faculty Please refer to the Graduate School of Commerce website . Includes the planning, processes, and judgments required to render an opinion on an entity's financial statements. Deals with evidence theory, risk identification, and professional judgment. Examines methodology by studying auditing standards and the concepts and procedures developed to implement those standards. Considers professional ethics, auditors' liability, internal control assessment, audit program development, working papers, types of audit tests, and audit reports.