AC430 Auditing
This course examines the principles and practices of auditing with an emphasis on professional judgment and the audit decision-making process. Students study the audit environment, underlying theory and concepts, and the application of auditing procedures to specific transaction cycles and account balances. The course also covers the completion of the audit process, including the evaluation of audit evidence and the preparation and communication of audit reports in accordance with professional standards. Prerequisites: AC301 - Intermediate Accounting