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Course Prefix: MGA Course #: 402 Keywords: showing 0 to 1

MGA 402LEC Auditing

Lecture

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