ACCT 0511 - Auditing

Credits: 3

Covers the principles of auditing, using accounting principles as criteria. Current auditing theioies, 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

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