Sep 30, 2022  
2019-2020 Undergraduate Catalog 
2019-2020 Undergraduate Catalog [ARCHIVED CATALOG]

AF 470 - Financial Auditing

3 Credit(s) | Lecture |
Course can be counted for credit once

Encompasses both the theory and the technique of financial auditing. The course examines the professional role of the auditor, along with its operational, ethical, and legal implications. Areas typically covered include professional auditing standards, the auditors’ report, specialized reporting issues, auditors’ legal responsibilities, gathering and evaluating evidence, the internal control structure audit sampling, and the Code of Professional Conduct. Discussions consider issues of judgment typically faced by auditors in practice.

Enrollment Requirements:
Prerequisites: AF 311  and a minimum of 60 credits

Management students only