ACC 3213 Auditing

Examines the intriguing practice of company auditing by addressing the role of the public accountant, professional standards, attestation and other assurance services, audit evidence and documentation, and reports on audited financial statements. Particular emphasis is on the auditor's decision-making process by integrating coverage of the components of audit risk with tests of controls and substantive tests that relate to selected transaction cycles. PR: ACC 3123.