Auditing

Catalog description

Fall & Spring 3 Credit Hours Overview of the certified public accounting profession with special attention to auditing standards, professional ethics, the legal liability inherent in the attest function, the study and evaluation of internal control, the nature of evidence, the use of statistical sampling, and performing an audit. Prerequisites: ACCT 0312 , ACCT 0309 . Prerequisite: or co-requisite: ACCT 0322