2014-2015 Academic Catalog 
    
    Mar 29, 2024  
2014-2015 Academic Catalog [Archived Catalog]

ACCT 423 - AUDITING


Credits: Three
Prerequisite: ACCT 318 or ACCT 319
This course covers the theory and application of required standards and appropriate procedures used by the independent accountant to give various degrees of assurance to an organization’s financial information and operations, with a focus on external auditing.   The auditor’s responsibilities, work paper preparation, and ethical standards are included in this course.