AC 421 - Auditing

(3.00 cr.)

Provides awareness and a critical understanding of an underrepresented group so that students can reflect on action-oriented responses to the needs of the world. In this course, students understand how inequities are present in the accounting environment, observe the impacts and experiences of distinct minority groups in the United States, and reflect on how inequities can be addressed in the accounting profession in the U.S.. The course also encompasses the basic concepts of auditing, generally accepted auditing standards, theoretical and practical development of the independent audit function, collection and evaluation of audit evidence, understanding internal control, risk assessment, transaction cycles, and reporting. The course also covers the practice of ethical and professional work standards.

Prerequisite (may be taken concurrently): AC 301 .
Sessions Typically Offered: Spring
Years Typically Offered: Annually

Interdisciplinary Studies: IMC