ACC (0201) 303 - Principles of Auditing

Credits: 3

A comprehensive course designed to give students an overview of auditing and its relationship to accounting principles, standards, and procedures. While the viewpoint of public accounting is stressed, attention is also given to internal auditing. Particular emphasis is given to the effect of internal control in the auditing procedures. The use of the computer in auditing is covered. Emphasis on current ethics, legal responsibilities, legal responsibilities and auditing standard and procedures are covered through the use of case studies.

When Offered: Fall,Spring

Prerequisite 1: ACC 101 Prerequisite 2: ACC 102 Prerequisite 3: ACC 201 Prerequisite 4: ACC 202