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College Catalog

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Course Descriptions

ACC451
Auditing
Examination of the auditing function and the role of the independent auditor in both the business organization and the business environment. Topics covered: Generally Accepted Audit Standards (GAAS), professional auditing standards, auditors' ethical responsibilities, planning the audit, obtaining an understanding of the client, evaluating internal controls, collecting and analyzing audit evidence about business risks, controls and performance, developing audit findings and conclusions, performing audit results, and performing audit follow-up procedures. 3 Credits (3 Lecture - 0 Lab) Prerequisite(s): ACC346 or ACC345. Fall Only.