2021-2022 Catalog

ACCT 435 Auditing

The theory and practice of auditing with emphasis on auditing standards, professional liabilities of Certified Public Accountants, the AICPA Code of Ethics, and the preparation of audit programs and reports. Statistical sampling and electronic data processing applications in auditing are discussed.

Credits

3

Prerequisite

ACCT 321 & ACCT 324; BUS 224