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Nov 21, 2024
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AC 421 - Auditing Principles I
Credit(s): 3
This course is an introduction to auditing and assurance engagement standards of performance and reporting by external, internal, and governmental auditors as well as an introduction to accounting information systems. Topics covered in this course are an introduction to accounting information systems, the role of accountants in business analysis, sales and collections business processes, purchases and payments business processes, conversion business processes, data analytics in accounting, reporting processes, accounting information systems and internal controls, information security and computer fraud, the role of the auditor, professional standards and ethics, the legal liability of CPA’s understanding what is audit evidence and documentation and audit planning and risk assessment and the consideration of internal control in an information technology environment.
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