Financial Auditing

About this course:

This course examines the auditing principles governing the responsibilities of certified public accountants in their examination of clients' financial statements. Professional ethics, legal liability, internal control, evaluation, sampling techniques, and audit reports, as well as a study of the statements on auditing standards issued by the American Institute of CPAs also are discussed. Instruction emphasizes verification of the major items reported in clients' statements, audit programs, and case studies.