Principles of Auditing. (3-0) 3 Credit Hours

Catalog description

Prerequisite: A grade of "C-" or better in both ACC 3033 and ACC 3113 , and declared major in the Carlos Alvarez College of Business. A study of the topic of auditing oriented primarily toward the financial auditing standpoint. The course focuses on the concepts and procedures of auditing applied to the audit of financial statements in accordance with the standards established by the Auditing Standards Board or the Public Company Accounting Oversight Board. Topics also covered include professional ethics, accounting and review services, and the public accounting profession. Generally offered: Fall, Spring, Summer. This course has Differential Tuition. Course Fee: DL01 $75.