Principles of Auditing ACCT 2150

Introduces the student to the auditors responsibilities in the areas of professional standards reports ethics and legal liability. Students learn about the technology of auditing; evidence gathering audit/assurance processes internal controls and sampling techniques. The specific methods of auditing the revenue/receipts process disbursement cycle personnel and payroll procedures asset changes and debt and equity are learned. Finally procedures related to attest engagements and internal auditing are reviewed.

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