ACC 4321 - Auditing

Credits: 3 hrs

This course introduces students to the concepts and standards currently employed in financial statement audits in the United States. The primary emphasis is on the auditor’s decision- making process, evidence accumulation, evaluation, and reporting. Topics covered include the auditing profession, audit process, application of the audit process, and completion of the audit. Prerequisite(s): ACC 3317 and ACC 3322.