Description
(formerly BUS 269)
Introduction to the Accountant's independent review and evaluation of a client's financial statements. Included in this course will be the discussion of such related factors in current accounting practice as: systems of internal control, record keeping and related testing procedures, ethical, social and political influences of the accounting profession, auditing standards: computer auditing, use of statistical sampling and an analysis of the Sarbanes-Oxley Act as it applies to audits of public companies. Prerequisite: BUS 363 with a "C" or better.