ACC 442 Auditing
This course includes a consideration of the historical role of the
auditor and the changing role in today’s environment, the organization of the accounting profession, and the new influences of the Public Company Accounting Oversight Board. It introduces the students to generally accepted auditing standards, professional ethics, and legal liability. A conceptual theory of auditing is discussed and practical examples of auditing techniques and work programs are used to illustrate the application of the theory. The course also covers the auditor’s reporting standards and uses case studies and professional journal articles as bases for discussion and analysis.
Offered
Spring Semester