— Auditing

Catalog description

Provides a study of the planning, evidence gathering, internal control review, sampling, and application of procedures used to audit assets, liabilities, equity, and related income statement accounts of a profit-oriented enterprise. This course includes an evaluation of the audit profession including professional standards, ethics, and liability of CPAs. The reporting requirements for compilation and review services and a thorough study of the types of audit opinions will also be included. Offered: Spring Prerequisites: ACC 1010 , ACC 1020 , ACC 2010 , COM 1110 .