ECON 132A: AUDITING
University of California, Santa Barbara
Developing an understanding of concepts and practices for audits of financial statements. Studying professional standards, ethics, and legal liability. The audit process is covered in-depth: planning, internal control, audit risk, materiality, evidence, program design, sampling, completing the audit, and reporting.
Average GPA: 2.85
Grade distribution records: 3,176 students across 50 terms.
Grade distribution
| Grade | Students | Percent |
|---|---|---|
| A+ | 50 | 1.6% |
| A | 304 | 9.6% |
| A- | 343 | 10.8% |
| B+ | 443 | 13.9% |
| B | 566 | 17.8% |
| B- | 460 | 14.5% |
| C+ | 362 | 11.4% |
| C | 392 | 12.3% |
| C- | 181 | 5.7% |
| D+ | 10 | 0.3% |
| D | 39 | 1.2% |
| D- | 1 | 0.0% |
| F | 25 | 0.8% |
Based on 3,176 student grade records across 50 terms and 3 professors.
Instructors
- Anderson R W 2,646 students, Average GPA 2.76
- Fulkerson S D 501 students, Average GPA 3.32
- Loster D R 29 students, Average GPA 3.00