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Acct 58 DescriptionAuditing encompasses many principles and procedures used to gather evidence to support the opinion expressed in the “Auditor’s Report”. This introductory course covers the basic concepts involved with various types of audits with emphasis on the application of auditing standards and techniques used in Statutory Audits, Procedural Audits and Operational (Internal) Auditing with references to special areas of auditing such as Information Systems, government auditing, etc.
The two primary objectives of this introductory course are,
- To introduce students to the basic concepts underlying auditing and assurance services.
- To demonstrate how to apply those concepts to audit and assurance services,
With primary focus on understanding the Big Three Concepts- Risk, Materiality, and Evidential matter- that underlie the audit/assurance process.
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