Credits: 3
This course will introduce the student to an intermediate level of auditing study for accounting students possessing no previous auditing experience. Emphasis is directed to a conceptual understanding of auditing principles required to successfully apply auditing procedures and methods to enable the expression of opinions on the fair presentation of required financial statements. Explanations of how concepts are applied in the practice, procedures and policies of the Auditing profession are presented to better enable the Auditing student acquire a deeper understanding of Auditing concepts. Emphasis is placed heavily on the practice of Auditing procedures for both traditional and current areas of interest; and on providing a solid basis for pursuing further study in this accounting discipline with the objective of successful completion of the Auditing section of the national CPA examination; as well as the continued advanced study of Accounting for those not pursuing the public practice of Accounting.