Auditing

Catalog description

. This course is designed for the student who is planning a career in public accounting. It involves a study of the fundamental techniques and procedures used in the verification of accounting records and in the preparation of an audit report with emphasis on internal control and risk management. All prerequisite courses must be completed with a grade of “C” or better. In order to major in Accounting, a grade of “B” or better must be earned in ACCT 2400 and ACCT 2500 .