BUAD 509D - Audit and Assurance

Credits: (2) Prerequisite(s): BUAD 509A - Financial Reporting

Auditors play a key role in capital markets, but many other stakeholders also rely on the assurance that auditors provide - vendors, customers, employees, and government agencies all benefit from third party assurance to make informed decisions. This course provides the foundation for a deep and rigorous understanding of the modern audit environment. Students focus on risk assessment, internal controls, evaluation of evidence, and the use of analytical procedures.