Study of the philosophy, environment and practice of auditing. Topics include Generally Accepted Auditing Standards (GAAS), ethics, legal liability and malpractice; internal controls and audit risk; audit planning, procedures, statistical tools, evidence, documentation and reports. Auditing includes topics tested on the Auditing and Attestation (AUD) section of the CPA exam. This course is part of the CPA Exam Preparation Series, which is intended to meet the education requirement to sit for the CPA exam. Students who intend to transfer should take this course at their transfer school.
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