151736100 INTRODUCTION TO AUDITING ( 3 Crd.Hrs )

Pre-Requisites : 151736120

This course provides students with an overview of the standards, concepts and principles of auditing theory and practice. Topics covered include environment of auditing, audit planning, risk assessment, audit evidence and documentation, auditing internal control, audit sampling and creating audit reports. Special emphasis will be placed on professional conduct and the ethics and legal liability of auditors. This course will provide students with a framework for analyzing contemporary auditing issues and serve as a foundation for future course in Auditing and Forensic Accounting