Auditing.

Catalog description

Semester course; 3 lecture hours (delivered online, face-to-face or hybrid). 3 credits. Prerequisites: ACCT 304 and 307 with a minimum grade of C. Enrollment is restricted to students who have completed at least 54 credit hours (junior standing). A study of the conceptual, theoretical and practical procedures applicable to auditing — both external and internal. Primary emphasis is placed upon the theory of audit evidence; the objectives, techniques and procedures for financial and operational audit reports.