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
Years Typically Offered: Annually