2020-2021 Accelerated Undergraduate Catalog

ACC 415 Auditing

The course will cover the standards, concepts and priciples related to auditing theory and practice. These principles and practices are useful for public accountants and internal auditors in examining financial statements and supporting data. It will provide an in-depth analysis of a wide range of topics such as internal control and financial reporting, audit reporting, the audit preparation, audit planning and risk assessment and substantive procedures. (3 credits)