This course involves the study of the principles of auditing at an intermediate level. Theoretical as well as practical applications are reviewed. These applications are studied at great length in each area of audit responsibility, i.e., requirements for each balance sheet classification and analysis and tests of revenue and expense classifications. Statistical sampling techniques are reviewed. Case studies supplement the lectures, and students create standard and tailored audit programs.pre-rec: BSAC 221 or 222 or equivalent.