ACC 472 - Auditing Theory and Practice

Semester Hours: 3

Covers auditing principles, standards, procedures, and practices, including preparation of working papers and various kinds of audit reports. Includes the conceptual framework of auditing; rules of conduct; external reporting concepts; audit methodology, including procedures for gathering evidence; internal control, audit verification, and the role of statistical sampling in auditing for financial information systems. The application of auditing procedures in the review of the financial affairs of business organizations is also included.

Pre-requisites: ACC 396 - Intermediate Accounting II or consent.

Offered: Spring.