UMass Boston

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Financial Auditing

Course Overview

Date / Time Location Credits Minimium Tuition*
9/3/24 - 12/13/24
TuTh 2p.m. – 3:15p.m.
Wheatley W01-0042 3 $1984 (guest students)
Date
9/3/24 - 12/13/24
Time
TuTh 2p.m. – 3:15p.m.
Location
Wheatley W01-0042
Credits
3
Min. Tuition*
$1984 (guest students)

Description

Encompasses both the theory and the technique of financial auditing. The course examines the professional role of the auditor, along with its operational, ethical, and legal implications. Areas typically covered include professional auditing standards, the auditors' report, specialized reporting issues, auditors' legal responsibilities, gathering and evaluating evidence, the internal control structure audit sampling, and the Code of Professional Conduct. Discussions consider issues of judgment typically faced by auditors in practice.

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Course Details