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 ACCT-302 or ACCT-309 and ACCT-301 with the permission of the instructor. 4 SH.