ACCT 465 - Auditing Credits: 3
This course introduces students to the assurance profession, the basic concepts of auditing, and how those concepts may be applied in different scenarios. Professional auditing standards are emphasized, including the selection and application of auditing procedures required to perform a quality audit, while considering and analyzing the risks present in accounting and financial reporting systems. The course examines the auditor’s professional decision-making process, how to identify a problem, research and apply the appropriate auditing standards and accounting principles, and resolve audit issues in the context of the professional code of ethics.
Grade Mode: Normal (A-F,I,W)
Prerequisite/Corequisite: ACCT 322
Schedule Type: Lecture
Term Offering: Fall
College Code: SBA
Click here for the Schedule of Classes.