ACC 635. Auditing. 2 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. This course does not count towards the credits needed to graduate.
Prerequisite: ACC 311. Or ACC 632. And ACC 312. Or ACC 633.
Components: LEC.
Grading: GRD.
Typically Offered: Summer.