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Auditing

XB126 (4 semester units in Business Administration)

Important: Special academic policies apply to XB courses.

This course examines the professional responsibilities of auditors, the design of audits, technology and sampling approaches, appropriate tests of internal controls, substantive tests, and other responsibilities of certified public accountants. It also assists students in passing the auditing part of the CPA exam. The term project provides the opportunity to work on a team preparation of an audit plan for a "live" company.

Prerequisites: Intermediate Financial Accounting I X421.1 and Intermediate Financial Accounting II X421.2 or equivalent experience, or consent of instructor.

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