MGT422 Principles of Auditing

Provides an introduction to auditing for accounting students who do not have significant auditing experience. Explains the analytical methods and quantitative decision aids that auditors use in practice to translate these considerations into specific decisions on the nature, timing, and extent of audit procedures. Covers the auditor's methods of obtaining evidence as a basis for expressing an opinion on financial statements. Prerequisite: MGT420. 4 quarter hours.