ACC 402. Auditing. 3 Credit Hours.

Course provides an introduction to the field of auditing. It concentrates on conducting an audit of financial statements in accordance with generally accepted auditing standards. Course covers accounting information systems, audit planning, audit risk and materiality assessments, evaluation of internal control, audit evidence, documentation, and audit reports.
Prerequisite: ACC 311.
Components: LEC.
Grading: GRD.
Typically Offered: Fall, Spring, & Summer.