ACCT 440 - Auditing

Credits: 5
LEC hours per week: 5
Introduction to auditing standards; the legal and ethical environment of the profession. Strong emphasis on materiality, audit risk and audit reports. Cover concepts for application of the audit process to multiple business cycles, internal controls and to an audit of financial statements by using work papers, sampling and audit tests and procedures.
Prerequisite(s): Grade of C or higher in ACCT 303
Course Attribute(s): Course-BAS