Nov 23, 2024  
2021-2023 Undergraduate Catalog 
    
2021-2023 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 .