ACCT 407 - Auditing

3 Hour(s) Credit
Examines the duties and responsibilities of auditors and introduces legal liability, generally acceptable auditing standards, audit reports, auditing techniques and procedures. Discussion of engagement planning, tests of internal controls, sampling, types of engagements and workpaper preparation.
Three hours per week.
Major Prerequisites Senior status, C or better in ACCT 305 and admission to Professional Program.
Non-Major Prerequisites Senior status and C or better in ACCT 305.