ACCT 415 - Auditing Theory and Practice

Credits: 3

Required: Required for all accounting majors. An overview of auditing as it is practiced in the USA. Emphasis is placed on understanding the functions of an audit, the ethical and professional standards that apply to auditors, legal liability issues, and the concepts of risk analysis, risk-based auditing, and statistical sampling. Prerequisite(s): ACCT 303 and senior standing. Term(s) Offered (F=Fall, Sp=Spring, Su=Summer): F, Sp

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