Course Description:
A study of basic theory and underlying principles of auditing financial statements for the purpose of rendering an opinion on the fairness of representations made therein. The purposes and procedures of tests of transactions and balances are presented. The scope of these procedures is considered in relation to the assessment of internal controls and audit risk.

Prerequisite:
AC303, AC353, BU255
Permission from the Business Advising Office (341-5523)

Sections: