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MGA 4023 creditsPrereq: Pre-requisites: MGA 301 , MGA 302 , MGA 311 and MGA 312 (with minimum grades of C in each), MGF 301 , completion of or concurrent registration in MGE 302 ; Accounting majors only. Students cannot take more than two 400 level accounting courses in one semester

MGA 402: Auditing

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Undergrad registration for Spring 2027 at UB opens Mon, Nov 2. Registrar dates

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An examination of scope and limitation of audits; qualifications and responsibilities of auditors; auditing standards and ethical rules for both US and international auditors; roles of internal control, accounting information systems, technology, evidence, objectives, materiality, and risk assessment as applied to financial statement accounts; expressions of opinion related to financial statements; and, auditor’s legal liability.
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Accounting

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