ACC 451 - Auditing

Credits: 3

Prerequisite(s): ACC 371 and ACC 411, and senior standing or approval of instructor.
This course focuses on the fundamental concepts of auditing and attestation as it relates to Generally Accepted Auditing Standards. The Auditor’s Code of Professional Ethics and legal liability are also covered during the course. Other topics include developing audit program and procedures, consideration of internal controls, evaluation of audit evidence, and auditor’s reporting responsibilities. Spring semester.