ACC 40600 - Auditing

Prerequisite(s): (ACC 35100 FOR LEVEL UG WITH MIN. GRADE OF C- OR GBA 34100 FOR LEVEL UG WITH MIN. GRADE OF C-) AND ACC 40900 FOR LEVEL UG WITH MIN. GRADE OF C- (MAY BE TAKEN CONCURRENTLY)

Credit Hours: 3.00. An introduction to the concepts and procedures of auditing, with special attention to standards, professional ethics, planning, internal control, evidence and the legal liability inherent in the attest function. Independent, governmental, internal, and international audit topics may also be addressed. Typically offered Fall Spring Summer.
Course Learning Outcomes
1. Demonstrate a thorough understanding of the attest function, Generally Accepted Auditing Standards and the professional and ethical responsibilites of the independent public accountant. 2. Understand risk assessment and how to plan, document, and perform an audit. 3. Understand the concepts of internal control, audit evidence, and the preparation of audit work papers. 4. Develop an understanding of the ethical decisions that and auditor must make in the conduct of the audit.

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