Helpful to those preparing for the CPA exam. Requires computer usage. A course designed to give the accounting student an understanding of auditing theory. Topics include generally accepted auditing standards, audit reports, professional ethics, fraud auditing, internal control, and sampling and evidence-gathering techniques. A course designed to give the accounting student an understanding of auditing theory and practice.
Emphasis is placed on auditing procedures and decision-making.
Students complete a simulated audit. Computer usage is integrated. Integration and practical application of accounting concepts. The course involves a comprehensive study of accounting theory and careful examination of the contemporary problems facing the accounting profession today. Includes computer applications.