AUDITING

An introduction to the field of auditing including an examination of the standards and methods used by certified professional accountants when attesting to the fairness of corporate financial statements. Specific topics include the accounting professional code of ethics, generally accepted auditing standards (GAAS), internal controls, sampling techniques, audit planning and specific audit procedures. Government policies concerning auditors’ responsibilities for fraud detection are also discussed. Prerequisite: ACC 302.

Credits: 
3
Program Code: 
ACC
Course Number: 
410
Academic Program(s): 
Accounting
Business Administration