Jan 28, 2023  
2015-2017 Undergraduate Catalog 
    
2015-2017 Undergraduate Catalog [ARCHIVED CATALOG]

ACCT 4230 - Auditing Theory (3)


The fundamental principles of auditing. Emphasis is placed on theory and principles of audit practice and procedures in accordance with generally accepted auditing standards, the auditor’s professional code of ethics, the legal liability of the auditor, audit reports, and the role of internal control. Prerequisite(s): ACCT 3200  and ACCT 3110 .