Senior classification preferred. This course will not be offered after Spring 2000. 1 Course 427. A consideration of theoretical methodologies and frameworks, valuation concepts, flow problems, income statement and balance sheet accounts, disclosure, and other topics. 1 Course 437.
Emphasis is placed on standards, objectives, procedures, and professional judgment.
Further consideration is given to auditor's legal liability, professional ethics, and reliance on the auditor's professional opinion. 1 Course 460. An introduction to theory of organizations and behavior of individuals within organizations. Emphasis upon macro and micro approaches from the perspective of the management function. 1 Course 465.