MGT4220 Auditing (3)

An overview of auditing concepts is offered with special attention to auditing standards, professional ethics, the legal ability inherent in the attest func-tion, the study and evaluation of internal control, the nature of evidence, statistical sampling, and the impact of data processing. Planning for audits is addressed, as are the audit objectives and procedures applied to the el-ements In a financial statement. (Prerequisite: MGT3202)