Assurance Services
SCH-MGMT
This course helps you develop a basic understanding of auditing theory and practice by introducing you to the objectives of auditing and the decision-making process used by auditors to accomplish those objectives. The basic financial statement audit process is discussed including the concepts of evidence, materiality, and risk.
Course Details
Spring 2026
This class is non-credit
Course Notes
U+ class; $85/term reg. fee + $850/credit. Refunds differ from Univ. day classes; see www.umass.edu/universityplus/resources/refund-policy.