GB 765 - Auditing

(3.00 cr.)

Corequisite: GB 661 . Focuses on the basic concepts of auditing in a manual and computer-based accounting system and covers the generally accepted auditing standards and procedures. Students develop the judgment and decision-making skills needed to function as auditors in the complex environment of business and the basic skills to research current issues impacting the audit profession. Major topics include ethical responsibilities, internal control evaluation, evidence gathering, reporting standards, and basic auditing concepts.