Auditing

Catalog description

This course provides basic coverage of financial statement audits and related attest, assurance and other services performed by certified public accountants. The emphasis is on audits of financial statements, including auditing standards and procedures as well as the auditor’s professional responsibilities. The course also covers the use of analytical skills, the study and testing of internal controls, evidence accumulation and evaluation techniques, forensic accounting topics, and the ethical responsibilities of certified public accountants. Prerequisite(s): ACCT 3312 >= C or ACCT 4350 >= C Lecture Hours: 3 Repeatability: May not be repeated for credit. Grade Mode: Normal, Audit Schedule Type (Primary): Lecture Schedule Type (Additional): Asynchronous Instruction Click here for the Schedule of Classes.