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Introduction to Auditing


Introduction to Auditing

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The content contained within the course covers the introduction to auditing material typically offered in a 4th year undergraduate accounting program.  The course discusses the needs for audits as well as the professional and ethical standards.  It provides a high level overview of the audit process before drilling down into each of the section of the audit file including: audit risk, materiality, audit planning, inherent risk, control risk, fraud risk, systems of internal controls, substantive... More
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Material Type: Online Course
Technical Format: HTML/Text
Date Added to MERLOT: August 07, 2012
Date Modified in MERLOT: May 01, 2014
Submitter: Blair Cook
Keywords: audit risk, substantive audit approach, fraud risk, internal controls, combined audit approach, auditing, control risk, inherent risk


  • Reviewed by members of Editorial board for inclusion in MERLOT.
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    Very good quality; in queue to be peer reviewed
    avg: 5 rating
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Primary Audience: College Upper Division, Graduate School, Professional
Mobile Compatibility: Not specified at this time
Technical Requirements:  
Language: English
Cost Involved: no
Source Code Available: no
Accessibility Information Available: no
Creative Commons: no


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