ACC 402 - Basic Auditing (3)

This course is viewed as a capstone experience for accounting majors and should be completed in a student’s final spring semester. Examine and apply auditing standards, management assertions, risk, internal controls, auditing procedures, sample testing, computerized audit testing, reporting, fraud detection, and ethical professional conduct. Students explore auditing theory and practice through an applied experience in the business cycles of cash, revenue and collection, acquisition and expenditure, and production

Prerequisite(s): ACC 302 or permission of professor.
Grading Method: Letter Grade
Term Typically Offered: Spring