Concepts of Auditing and Computer Auditing

Auditing and other forms of assurance services applicable to the accounting profession. Auditing procedures, including applications to computerizedsystems; test of internal controls and substantive audit procedures performed by CPAs. Introduction to statistical sampling applicable to audit engagements. Review of relevant pronouncements of American Institute of Certified Public Accountants, Securities and Exchange Commission, and Public AccountingOversight Board as well as ethical standards expected of CPAs.

Fall, Spring

009526