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.

Prerequisite(s): ACCT 302 and ECON 205
Restricted to: School of Business Majors, Others may seek permission from the School of Business
Class Restriction: Senior
Offered: Fall Semester