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)