MGT132 - Auditing

Course Description

Prerequisites: Upper Division Standing, MGT 131B

This course is required for the Accounting Minor and builds on the basic FASB and IASB practices of MGT 131A and B and provides the theory and practice of the attest process: planning and implementing the audit of the financial statements and internal control over financial reporting to ensure compliance with applicable requirements of the Sarbanes–Oxley Act. Includes audit methodologies, documentation of findings, client representations and the auditor’s report.