Please use the vocabulary list below to search the library catalog, through the keyword function, to identify materials relevant to this course.
- Auditor litigation
- Internal controls
- Environmental auditing
- Audit professional ethics
- Public accounting firm
- Audit Sampling
- Controle de gestion
- Financial control
This course examines professional auditing and the auditing environment, emphasizing the development of skills for performing financial audits. These skills include planning the audit, testing internal controls, substantive testing, and drawing conclusions from results. Procedures to be studied include planning for materiality and audit risk, reporting on the results, evaluating the effectiveness of internal controls, and reporting to management on weaknesses found. Topics include strategies for planning, materiality, evidence, audit risks, audit programs, working papers, internal controls, substantive tests, analytical tests, subsequent events, related-party transactions, conclusions, and audit opinions.
Library of Congress Classes and Subclasses
Please use the call number below to search the library catalog, through the Call Number function, to browse the library collection listing materials relevant to this course.
- HF1-6182: Commerce
- HF5601-5689: Accounting. Bookkeeping
HF5691-5716: Business mathematics. Commercial arithmetic, Including tables, etc.