2019-2020 Undergraduate Academic Catalogue 
    
    Oct 21, 2019  
2019-2020 Undergraduate Academic Catalogue
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AC 421 - Auditing

(3.00 cr.)

Focuses on the concepts of auditing in manual and computer-based accounting systems, as well as the generally accepted auditing standards and procedures. Students develop the judgment and decision-making skills needed to function as auditors. Topics include ethical responsibilities, internal control evaluation, evidence gathering, reporting standards, and basic auditing concepts.

Prerequisite: AC 302 .
Sessions Typically Offered: Spring



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