This course provides students with the foundation needed to develop the skills required of an auditor. It focuses on the tools and processes necessary to complete an audit and includes a review of references and resources available on the Internet. The course provides familiarity with the skills necessary for auditors to make sound judgments and recommendations. Students review the auditing process in which substantive evidence is obtained and evaluated, and learn to develop and apply the tests necessary to document conclusions and position effectively and efficiently.
Advisory: It is advisable to have completed ACC-101 Principles of Financial Accounting, and ACC-102 Principles of Managerial Accounting, with grades of C or better in order to succeed in this course. Students are responsible for making sure that they have the necessary knowledge. Working knowledge of Microsoft Excel is required.
Semester Hours: 3
Preview the Online Syllabus
(Please go to our bookstore, MBS Direct in order to view the correct materials for each course by semester as the contents of the actual online syllabus may differ from the preview due to updates or revisions)