2022-2023 Academic Catalog

Nov 23, 2024

2022-2023 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.

Corequisites: ACCT 5101

Anticipated Terms Offered: Spring Semester