Fleming College

Auditing II

Course Code: ACCT059

This continuation of Auditing I begins with an in-depth study of internal controls and then applies the concepts of Auditing I to the audit of sales, acquisitions, payroll, inventory and cash balances and related income statement and balance sheet accounts. You will learn the appropriate audit procedures and audit objectives for tests of controls and tests of details of balances. Pre-requisite: Auditing 1.