Rockwell School of Business
Undergraduate

Term: Spring 2026
Session: Full Term (Jan 20 - May 08)
Start Date: Tuesday, Jan 20, 2026
End Date: Friday, May 08, 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