ACC-4301 Auditing
Ethics, theory practice and diversified techniques of public auditing are integrated through class discussion, professional publications, and CPA exam auditing questions. Topics include current development, independent auditors' report and its relationship to auditing standards and accounting principles, the importance of independence and other aspects of the code of professional ethics, legal liability as it relates to issuing opinions, internal controls, types of evidence, the auditing environment and auditing objectives.
Prerequisite
Complete ACC-2102, ACC-3301, and ACC-4201 with a grade of D- or better.