ACCT 320 - Auditing I

Credit(s): 3
Lecture: 3
Non-Lecture: 0
A study of auditing theory and standards; professional ethics and the auditor’s legal liability; theory and auditing of internal control systems; audit evidence, working papers, quality control, program design, and sampling techniques; the audit of computer based accounting systems; and the preparation of audit reports. Restricted to School of Business majors Others may seek permission from the School of Business. Offered every fall.

Prerequisite(s): ACCT 302, ECON 205 and senior status.