May 09, 2021  
2013-2014 Undergradate & Graduate Bulletin 
    
2013-2014 Undergradate & Graduate Bulletin [ARCHIVED PUBLICATION]

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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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