ACC 515 AUDITING

This course provides a carefully balanced presentation of audit theory and practice. Special attention is paid to the nature of professional conduct, audit evidence, audit planning, internal controls, audit sampling, and reports and procedures for audited financial statements, compilations, and reviews. Included is coverage of pronouncements from both the Auditing Standards Board and the PCAOB. Emphasis is placed on auditing financial statements using a risk-based approach.

Credits

3

Prerequisite

MAC: ACC 502, ACC 503, 506 and COM 510; MAC.W: ACC 503 and COM 510; UG: ACC 302, ACC 303, ACC 406 and ACC 418 or COM 340.

Distribution

ACCOUNTING