Jan 28, 2021  
2019-2020 UMaine Undergraduate Catalog 
2019-2020 UMaine Undergraduate Catalog [ARCHIVED CATALOG]

BUA 310 - Auditing

This course focuses on conceptual foundation to understand auditing and assurance services.  It examines the public accounting profession, auditing standards, and professional ethics.  It introduces variety of auditing procedures and the steps that are taken by CPA firms in conducting audits.  It also discusses different potential problems that are faced by the auditors in the real audit assignments.  The course illustrates auditing with cases.  It provides an opportunity for students to study auditing concepts and theory at an advanced level by examining a number of real issues.

Prerequisites: A grade of C- or better in both BUA 301 and BUA 302.

Course Typically Offered: Fall

Credits: 3