ACCT 460 - Auditing

Credits: 4

A study of the theory and practice of auditing in the verification of financial statements by independent public accounting firms. The nature and economic purpose of auditing; auditing standards; professional ethics and conduct; legal liability; internal control systems and EDP auditing; working paper preparation; audit sampling; audit evidence; audit techniques related to financial accounts; auditors’ reports; and compilation and reviews of financial statements. Prerequisites: ACCT 312 and senior standing. Offered fall and spring semesters

Prerequisites ACCT 312 and senior standing.