This course examines the role of the internal and external auditor in business and explores the legal and ethical environment of auditing. Emphasis is placed on methods and procedures used in auditing and reporting as they relate to specific financial statement areas such as assets, liabilities, equities, revenues, and expenses. Other topics include internal control, risk and materiality, the audit of fraud, and auditing in a computer environment. Third and Fourth years of the BBA program are Mt. Royal University courses. The numbering system is based upon their guidelines. Students register through Medicine Hat College.
Credits: 3.00