This course is a continuation of Auditing I and begins with an in-depth study of internal controls. It 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. Students will learn the appropriate audit procedures and audit objectives for tests of controls and tests of details of balances.

Host Course Code: DU-ACCT4281
Host Course Name: Auditing II