Description
Prerequisite: ACC 420. A course exploring the fundamental principles of auditing and the procedures used in the analysis and verification of accounts. The course spans the entire audit process, from the initial planning stages to the issuance of the final audit report. Emphasis throughout the course is placed on risk evaluation and the accumulation of evidence to support the audit opinion. In addition to investigating the technical aspects of an audit, the course also examines the ethical responsibilities of the professional auditor to society.