Auditing

Catalog description

The course covers essential processes of auditing including specific procedures and techniques usable in the public and private sectors. Technical standards of these sectors receive attention with an emphasis on ethics related to the profession of auditing. The course includes operational and compliance auditing in addition to auditing of financial statements. Other content areas are the auditor’s role in society, the application of internal control concepts, the understanding of accounting information systems, the methods of statistical sampling and the use of auditing software. Prerequisites: Admission to the School of Business and AC 321 , AC 322 , and AC 330 completed with grades of “C” or better. ( AC 322 may be taken concurrently.) May not be taken A/Pass/Fail.