Course Description
Many accounting students will choose a career in auditing, either in public accounting, private industry or government. These students need to acquire technical expertise and to understand the theoretical concepts underlying current auditing practice. This course is designed to acquaint the student of accounting with the advanced practical aspects of auditing procedures and techniques with reference to the method of their application in commercial, industrial and other profit making organizations, paying particular attention to assessment of risk, concept of internal control and assertions of assets and liabilities.