Auditing

Catalog description

This course provides an introduction to the auditing profession, an overview of the concepts and logic of the auditing process, and an orientation to the tasks and procedures involved in an audit. Emphasis is placed on analytical and critical thinking, the exercise of professional judgment and professional skepticism, the evaluation of risks and controls, and how auditors serve the public interest. Ethical issues and the expanding role of assurance services are considered. P: A grade of "C" or better in both ACC 201 and ACC 202 ; Junior standing; or approval of department chair.