Accounting 441 - Auditing
Spring
2026
04
3.00
Elaine Wang
TU TH 1:00PM 2:15PM
UMass Amherst
85735
School of Management 117
ewang@isenberg.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