ACCT 4100 - Auditing

3 hours

Prerequisites: ACCT 3001 with a grade of “C-” or better.
Recommended Prerequisite: ACCT 3002 with a grade of “C-” or better.
The emphasis of this course is on conceptual, theoretical and practical aspects of auditing financial statements. It examines auditing theory and practice, emphasizing audit standards, audit evidence, internal controls, auditors’ reports and professional ethics, sampling, accountants’ liability, and audit programs.