ACC 410 Auditing

Spring Semester

An introduction to auditing and the role of the independent auditor rendering opinions on external user financial statements. The study of the audit environment includes audit principles, standards, public oversight, corporate governance and legal liability. Through discussion and analysis, students apply standards used in the audit process, with emphasis on financial assertions, audit risk, internal control, evidence and the possibility of fraud. Prerequisite: Completion of ACC 325 with a grade of 2.0 or higher.

3 credit hours