2016-2017 Catalog

ACC 403 Auditing

Prerequisite

ACC 304

Covers the theory of auditing, including the educational and ethical qualifications for auditors, as well as the role of the auditor in the American economy. Emphasizes professional standards, professional ethics, and the legal liability of auditors, as well as the planning and design of an audit program, gathering and summarizing evidence, and evaluating internal control.