Auditing Standards and Procedures

Catalog description

Audit standards, professional ethics, legal liability of auditors; audit procedures relating to assets, liabilities, equity, revenue and expense accounts; review of computer applications in auditing, statistical sampling and internal auditing. This course has been identified as a Cofrin School of Business High Impact Practice (HIP) course. HIPs are rigorous courses that include engaging teaching methods such as regular feedback, peer and faculty interaction, structured reflection, and application of knowledge. P: ACCTG 301 with a grade of BC or higher; ACCTG 411 ; and an overall minimum GPA of 2.5 Spring.