|Lecture hours per week||4|
|Lab hours per week|
This course is part of the curriculum for the Strategic Management – Accounting Specialist Program and is recognized by the Certified General Accountants Association. It is also of interest to continuing education students. Through problems, case study and lectures, the student will develop skills in working paper preparation as well as the ability to identify various auditing reports attached to financial statements. Emphasis will be placed on file preparation, evaluation of audit evidence and the documentation of internal control. Through individual work, each student will produce various sections of an audit file. Specific topics include: the role of auditors in the economy, generally accepted auditing standards, audit reports, unaudited engagements, professional ethics and rules of conduct, audit evidence, legal liability and internal control, as well as the audit of the transaction cycles of an organization.