Auditing
Course Information
Subject
ACC
Course Number
271
Division
Status
Active
Course Title
Auditing
Course Description
An intensive study of theory and procedures applied in the performance of an audit including the topical areas of audit reporting, auditing standards and evidence, components of audit risk, and the evaluation and impact of internal control environment and information systems. The legal, ethical and regulatory dimensions will be examined with emphasis on how government affects auditing and financial reporting through Sarbanes-Oxley Act and other relevant acts.
Minimum Credit Hours
3
Maximum Credit Hours
3
Total Completions Allowed for Credit
1
Lecture - Lab Hours
(3-0)
Requirements
Prerequisite: ACC 221 (C or better).
PCS Code
1.2