ACCT 401: Auditing

Course Description

Basic auditing concepts and developments and their application to the examination, evaluation, and reporting of financial data. Theoretical topics include: auditing standards, evidence, ethics, statistical sampling, computerized systems, legal responsibilities, reports and procedures. Prerequisites: (ACCT 302 with a grade of C or better) AND EITHER (Admitted to the School of Business) OR (60 credits and 2.2 GPA). Special course fees may apply.