Dec 06, 2025  
2025-2026 University Catalog 
    
2025-2026 University Catalog
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MGMT 50600 - Auditing


Credit Hours: 3.00. A study of the concepts and procedures of auditing, which is the systematic process of objectively obtaining and evaluating evidence regarding assertions about economic actions and events. Primary emphasis is on audits conducted by independent certified public accountants, but topics covered apply to internal auditing as well.
Learning Outcomes
1. Develop an understanding of auditing concepts and procedures. 2. Demonstrate knowledge of ethical standards of the profession. 3. Understand the nature of an internal control system, its role in a business and its significance in the auditing process.
Credits: 3.00



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