BUS 435 - Non-profit Auditing Procedures

3 credits (PREREQUISITES: BUS 101, ACC 1XX, BUS 265, ENG 101)

This course will introduce auditing practices and procedures to non- profit management students. Policies and procedures will be analyzed to determine if they are in compliance with non-profit auditing standards. Focus of the course will be on the role of the auditing committee. Internal control, risk assessment, proper documentation and assurance of proper accounting are discussed. (F, Sp)