MGA 402LEC - Auditing

An examination of scope and limitation of audits; qualifications and responsibilities of auditors; auditing standards and ethical rules for both US and international auditors; roles of internal control, accounting information systems, technology, evidence, objectives, materiality, and risk assessment as applied to financial statement accounts; expressions of opinion related to financial statements; and, auditor’s legal liability.

Credits: 3

Grading
Graded (GRD)

Typically Offered:
Fall, Spring

Requisites:
MGA 301, MGA 302, MGA 311 & MGA 314 (with minimum grades of C in each), MGF 301 and concurrent or prior registration in MGA 302; senior standing in accounting major. Students cannot take more than two 400 level accounting courses in one semester.