ACC 400 Auditing (3 credits)

Hours: 3 classroom + 0 lab/studio
Prerequisite(s): ACC 301 and BIS 380 with grades of C or better; junior standing.
Taught: Fall and spring
Principles, standards, and procedures in conduct of an audit by CPA; functions and responsibilities; internal control; statistical sampling, audit report; special problems of auditing electronic data-processing systems; account verification; ethics. Open only to students certified as majoring in business or by consent of instructor. Assessment test is given.
Repeatable: No
♦