Auditing

Catalog description

Analysis of auditing and its contribution to financial reporting, with primary emphasis on the independent public accounting attest function. Application of audit tools, including flowcharting, statistical sampling, and the audit risk model, integrated with coverage of professional standards, the auditor's legal liability, and the regulatory environment. Prerequisite(s): declared School of Business majors. B ACC 311 or B ACC 313 and B ACC 381.