Sch-Mgmt 541 
Auditing
Prof. Paul Kelliher   Spring 2008

In this course, we will examine auditing and assurance from economic, informational, and regulatory perspectives. A primary objective of the course is to introduce and develop a broad theoretical understanding of fundamental auditing concepts (including such concepts as assertions, audit risks, materiality, risk assessment, client acceptance, planning, internal control, evidence, reporting, audit quality, etc.). We will explore stages of a financial statement audit (for public and private companies) and refer to other assurance services.

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