Auditing II: Auditing Practice

This course provides a continuation of the intensive conceptual and applied introduction to auditing in society begun in Auditing I: Conceptual Foundations of Auditing. It focuses on a conceptual framework that is applied by audit professionals to assess, evaluate, and manage audit risks and evidence.

• Explain core concepts of strategic-systems auditing development
• Analyze auditors’ framework for assessing internal financial controls
• Design and execute evidence-gathering procedures
• Assess implications of audit evidence on organizational assertions

• Basic knowledge of auditing principles
• Familiarity with financial accounting concepts