ACCT 420 - Auditing

An introduction to auditing theory and practice as governed by generally accepted auditing standards and accounting principles. Topical coverage includes the American Institute of Certified Public Accountants Code of Professional Conduct, auditors’ legal liability, planning an audit with emphasis on the study and evaluation of the internal control structure, audit evidence (what kind and how much), working papers, the various types of audit reports and a practical audit case
Prerequisites: Complete MATH-180. ACCT-231 is the required corequisite course.
Credits: 3