ACCT:420 Auditing.

An introduction to the theoretical and conceptual foundations of auditing. Topics include risk analysis, sampling and testing, internal control structures, evidence, financial statement audits, systems audits, and reporting. The course also covers practice, duties, ethics and responsibilities of certified public accountants. Prerequisites: ACCT:309 and either ACCT:302 or ACCT:301 plus permission of department head. 4 SH.