BUS 410 Financial Statement Auditing
This course develops and uses a framework for making judgments in a financial statement auditing context. The audit judgment framework includes a deep understanding of concepts such as the audit risk model, audit evidence, audit sampling and others. This framework is applied to most of the financial statement accounts found in a typical business including revenue, receivables, payables, inventory, fixed assets and other accounts. Other topics covered include professional ethics for accountants and the legal and professional environment affecting financial statement audits. Prerequisites: A grade of 'C' or better in both BUS 310 and BUS 313
Prerequisite
Prerequisites: Successfully complete both
BUS 310 and
BUS 313.