ACCT 620 - Auditing Theory

Credit(s): 3
Lecture: 3
Non-Lecture: 0

This is an introductory course in auditing for students with limited previous exposure to auditing. It requires students to have sound accounting knowledge and provides students the knowledge of fundamental auditing concepts and their application to real-world problems. This course emphasizes the importance of ethics in the world of business and in particular for the audit profession. Professional skepticism will be one of the major topics in the course. Students who successfully complete the course will develop the ability to think critically about audit issues. This course requires students to apply both logical and quantitative skills when making judgments under uncertainties. In the course, students will learn how to look for and use both quantitative and qualitative information, evaluate them, and make conclusions. They must communicate their judgment effectively.

Prerequisite(s): ACCT 602
Restricted to: Accounting Graduate Students
Offered: Summer Session