Accounting 441 - Auditing
Spring
2021
01
3.00
Alison Sawyer
TU TH 8:30AM 9:45AM
UMass Amherst
71579
Fully Remote Class
alsawyer@umass.edu
First part of course: conceptual in nature. Topics include nature of attest function, ethical and legal relationships of audits and types of audit reports. Second part: technical aspects of auditing including study and evaluation of internal control. Final part: statistical sampling and auditing in a computer environment. Prerequisite: SCH-MGMT 522 or equivalent.
Open to graduate, senior, and junior students in the Isenberg School of Management. ACCOUNTG 321 or SCH-MGMT 521