ACCT 412 Auditing
This course is an introduction to the auditing profession. Particular attention is given to the Generally Accepted Auditing Standards, audit reports, ethical and legal responsibilities, evidence, audit risk and materiality, internal control, audit programs and the overall audit plan. The auditor's decision-making process is emphasized throughout the course.
Prerequisite
ACCT 312 and ACCT 364 with a grade of "C" or higher.
Offered
Offered in the Fall semester.