Rockwell School of Business
Undergraduate

Term: Fall 2026
Session: Full Term (Aug 31 - Dec 18)
Start Date: Monday, Aug 31, 2026
End Date: Friday, Dec 18, 2026
Availability: On Campus
Day(s): Tues.
Time: 06:00 PM to 08:50 PM

This course emphasizes the learning of basic auditing concepts such as risk control evidence and objectivity and important relationships among these concepts. Understanding the conceptual framework underlying financial statement audits is an important learning objective for this course. Students are expected to become knowledgeable about procedures commonly used to test controls and to audit transactions and account balances. Effective auditing requires an investigative mentality and developing students professional skepticism is an important learning objective for the course.3 Credits