Risk-based Auditing I

The Risk-Based Auditing I course provides students with the understanding and skills needed to apply concepts related to the audit of financial statements. The course emphasizes the risk-based audit approach, governance in auditing, and its role in supporting financial transparency. This course will also discuss the impact of the COVID-19 pandemic on auditing practices. Topics covered include: risk-based financial statement audits in an information technology environment, the professional responsibilities of auditors, and materiality in financial statement audits.