The page uses Browser Access Keys to help with keyboard navigation. Click to learn moreSkip to Navigation

Different browsers use different keystrokes to activate accesskey shortcuts. Please reference the following list to use access keys on your system.

Alt and the accesskey, for Internet Explorer on Windows
Shift and Alt and the accesskey, for Firefox on Windows
Shift and Esc and the accesskey, for Windows or Mac
Ctrl and the accesskey, for the following browsers on a Mac: Internet Explorer 5.2, Safari 1.2, Firefox, Mozilla, Netscape 6+.

We use the following access keys on our gateway

n Skip to Navigation
k Accesskeys description
h Help
Westfield State University    
 
    
 
  Dec 11, 2017
 
2017-2018 Undergraduate Catalog/Handbook

ACCT 0311 - Auditing


Credits: 3

Covers the principles of auditing, using accounting principles as criteria. Current auditing theories, standards, procedures, and techniques are studied. Auditing procedures and analysis of supporting documentation materials are emphasized to ascertain how they lead to the development of an audit opinion. The course studies the legal, ethical, and technical environment in which the auditor works. A practice case study is required.

Prerequisites: ACCT 0105 , Junior or senior status is required.
(Formerly MGMT 0311)