ACC-404 Auditing I

The course focuses on the scope, activities, and responsibilities of the professional auditor. Generally Accepted Auditing Standards governing assurance services are studied and applied. Students learn to practice professional judgment and professional skepticism in the process of assessing risk, planning, and performance of audit procedures, and reporting on financial results. Students examine professional ethics, legal liability, and internal control towards the application of auditing and attestation standards.

Credit Hours: (3)

Prerequisites: ACC 302.
Semesters Offered: Every spring semester.