Course: ACCT 460. Auditing Principles (3)
Prerequisites: Grades of “C” or higher in ACCT 351, ACCT 351COM and ACCT 352; Upper Division Writing Proficiency Exam (UDWPE) score of 8 or higher. (ACCT 352 may be taken concurrently). Emphasizes the auditor’s decision making process. Focuses on audits of domestic and multinational corporations for financial reporting purposes. Topics include attestation theory, theory of evidence, auditing standards, auditing reports, ethics, control structure and environment, risk assessment, sampling, analytical procedures, audit planning and documentation.