Credit Weight: 0.5 Prerequisite(s): A mark of at least 60% in Business 4412 Description: This course examines issues affecting auditor performance, giving special attention to society’s expectations of the auditor. Current topics such as auditor independence, risk and materiality judgments, and analytical review procedures will be examined in the general audit context. Specialized audit situations (small businesses, pension plans, comprehensive and internal audits), the application of a judgement in complex situations, and reporting implications will be addressed.
