ACC 442 - Auditing Principles I

Credit Hours: 3

A capstone course integrating accounting standards, accounting systems, internal control structures, the auditing functions of evidence gathering, evaluation, and reporting within the context of the professional environment. Also includes the audit function, professional standards and ethics, the auditor’s legal liability, the audit evidence process, and auditing sampling techniques. Designed to produce competence in auditing theory and practice.

Prerequisite: ACC 318 and BUS 351.
Concurrent: BUS 351 may be taken concurrently.