Auditing Concepts

In the ACC 440 01 Auditing Concepts course, students are taught about the procedures, report preparation, statistical applications, and audit programs used in external auditing. In this course the student will get acquainted with the concept related to audit process.

• In this course you will be introduced to audit documentation and planning an audit engagement.
• In the course students will discuss the environment and learn about assurance and auditing services
• Students will be taught about government and internal operational auditing and financial auditing
• Students will gain an understanding of the real tests and actual tests of the revenue cycle and cash balance
• This course will provide students with an understanding of the characteristics of audit evidence and an introduction to audit risk and materiality.

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