Spring 2021 Update 
    May 28, 2024  
Spring 2021 Update [ARCHIVED CATALOG]

ACC (0201) 303 - Principles of Auditing

Credits: 3.00

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.

Prerequisite 1: ACC 101  ACC 102  ACC 201  ACC 202