This introductory course covers auditing concepts and procedures that an audit assistant would encounter for external risk-based auditing. Topics include standard reports; generally accepted auditing standards; audit objectives, evidence, and documentation; planning and analysis; materiality and risk; internal control; and audit completion. The functions and procedures related to the revenue and collection cycle, acquisition and expenditure cycle, inventory and capital asset balances, production and payroll cycle, and finance and investment cycle are studied.
Have you taken this course or an equivalent course? Contact the Credit Transfer Office.
Not all courses are offered each term.
Fall 2024 registration opens July 22, 2024. Winter 2025 registration opens November 4, 2024.In person: classes held in person on a campus/site in a classroom/lab/shop/studio for the course duration
Online - Asynchronous: 100% online delivery, no scheduled day or time course requirements with the instructor, assigned due dates
Online - Synchronous: 100% online delivery, scheduled day and time course requirements with the instructor, assigned due dates
Hybrid: any combination of in person, timetabled, on campus, online, and hyflex delivery