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Auditing and Professional Auditing Standards

This course covers the history and development of auditing theory, practice, and professional standards and provides masters level students with discussions of the philosophical and practical aspects of major auditing topics. Various auditing topics are selected for discussion and for written research reports including: the theory of evidence; collection and analysis of evidence; materiality; internal control; ethics; the role of auditing in society; auditors’ responsibilities; planning and administration of an audit; reporting; use of statistical analysis; audits of EDP systems; the application of auditing standards; and new audit directions and perspectives.