2018-2019 Academic Catalog 
    Nov 27, 2021  
2018-2019 Academic Catalog [ARCHIVED CATALOG]

ACCT 5105 - Financial and Operational Auditing

This course covers fundamental aspects of financial auditing including management’s responsibility for financial statements, the legal liability of auditors, evaluation of internal control structures, substantive tests and tests of systems and audit reports. Operational auditing and current developments in environmental auditing are also covered.

Note: Students can have completed the co-requisite in a previous semester, or take it at the same time as this course.

Prerequisites: ACCT 5101  

Corequisites: ACCT 5102  

Anticipated Terms Offered: Varies