Military Science
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Undergraduate Courses Offered in Audting

​214 Auditing (Mil)

The auditing profession: introduction to auditing and auditing profession; audit reports; professional ethics.
The auditing process: audit responsibilities and objectives; audit evidence; audit planning; analytical procedures and documentation; materiality and risk; the study of internal control and assessment of control risk; the impact of information technology on the audit process; overall audit planning and audit program.

244 Auditing (Mil)

Application of the auditing process to the sales and collection cycle: audit of sales and collection cycle; audit sampling for tests of controls and substantive tests of transactions; audit sampling for tests of detail of balances.
Application of the audit process to other cycles: audit of the acquisition and payment cycle; audit of payroll and personnel cycle; audit of inventory and warehousing cycle; audit of capital acquisition and repayment cycle; audit of cash balances.
Completing the audit