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ACCT 35

This introductory course in auditing encompasses the concepts and procedures used in assurance engagements.  It covers the principles and procedures used to gather evidence to support the opinion expressed in the Auditor’s Report.  Topics covered include: audit and special reports, audit objectives, planning and audit approach, evaluation of internal controls, auditing the revenue and collection cycle, acquisition and expenditure cycle, professional ethics and standards, legal liability, fraud, and completion of the audit.