This course
provides an introduction into the field of external
financial statement
auditing. The course provides coverage of the
environment in which auditing takes place as well
as a study of audit objectives and the appropriate
procedures for meeting those objectives. The
focus of the course is on the auditor’s decision-making
process. This process includes judgments
regarding the nature and amount of evidence the auditor
should accumulate after considering the
unique circumstances of each audit engagement. This
course also provides a good background
on which an individual can build to prepare to sit for
the auditing section of the CPA exam.
Syllabus
The attached file shows an example
of a recent syllabus for Accounting 431.
Course Evaluations
The attached files show some recent
student evaluations for Accounting 431:
