Dec 03, 2022  
2022-2023 Undergraduate Catalog 
    
2022-2023 Undergraduate Catalog

ACTG 460 - Auditing


Prerequisites, ACTG 330 , ACTG 339 . Auditing theory issues examined are the purpose of auditing, ethics, legal liability, the auditor’s opinion and alternative forms of reporting. The audit practice issues covered include: evidential matter, audit planning and documentation, review of internal control, use of statistical methods, and auditing in the computer environment. Letter grade. (Offered fall semester.) 3 credits