Overview
Description
An introduction to essential concepts used in auditing, including: materiality and risk, evidence gathering, audit reports, internal controls, and the professional environment in which auditors work.
Requirements
Prerequisites
- ACC 402 with a “C” or better
- ACC 405 with a “C” or better
ACC 402ACC 405
Original catalog text
Prerequisites
ACC 402 with a “C” or better;ACC 405 with a “C” or better.
Units
Lecture3
Catalog Details
Offering
Offered: Every Fall and Spring
Terms
fall, spring
Attributes
StandardRepeatable up to 3 credits
Learning Outcomes
- explain the importance of professional ethics to auditors and the accounting profession.
- explain how materiality and risk affect the planning and conducting an audit.
- describe the importance of internal controls to planning and conducting an audit.