43120 Principles of Auditing

Course Description

Prerequisites: grades of C or better in ACCT 120A and 120B. Objectives and techniques in verification of business financial statements; duties, responsibilities and professional ethics of the auditor. Auditor’s reports: analysis of internal computerized syste

Learning Objective

  • 1. Distinguish between the different types of audit reports and the conditions which require a departure from the standard unqualified report.
  • 2/Analyze the concept of materiality in an audit.



Books for this Course

  • AUDITING & ASSURANCE SERVICES 4th Edition By Timothy J Louwers, James Madison University, Robert J Ramsay, University of Kentucky- Lexington, David Sinason, Northern Illinois University and Jerry R Strawser, Texas A&M University-College Station 2011 (January 2010) / 864 pages ISBN: 9780077396572 (with ACL Software) ISBN: 9780071313919 [IE with ACL Software] www.mhhe.com/louwers4e

Times Offered

  • September 2015
  • January 2016

Course Prerequisite