ACCTA 410 : Auditing I

Introduces the fundamental principles and practices of auditing, focusing on the purpose, objectives, and ethical responsibilities of auditors. The course covers Generally Accepted Auditing Standards (GAAS), the audit process, risk assessment, and the evaluation of internal controls. Students will learn how to plan and conduct audits, assess risks, and develop an understanding of the relationship between auditing standards and financial reporting frameworks. This course provides a strong foundation for further study in advanced auditing topics.