ACCT 462 Auditing

 A theoretical and practical examination of the general principles and practices necessary to perform a contemporary audit of financial statements. This course focuses on the auditing standards and procedures for risk assessment and planning of an audit, testing of internal controls, performing substantive tests and procedures, obtaining audit evidence and documentation in work papers, and issuing the audit report.

Credits

3

Prerequisite

ACCT 312 and ACCT 451

Distribution

Business

Offered

Spring