BUS 459: Auditing & Assurance is a one-semester course examining the nature and function of auditing. Students will study various types of audits as well as the auditor’s role in the decision-making process. The planning, accumulation, and interpretation of audit evidence, including a study of EDP systems, are major components of the course. Case studies requiring an examination of internal control, planning an audit, development of an audit program, and the preparation and completion of working papers, financial statements, and the auditor’s report, are also part of this course.
Prerequisites: BUS 343 or equivalent with a grade of C or higher.