ACTG 460 - Auditing

Prerequisites, ACTG 330, ACTG 339, with a minimum grade of C- in each prerequisite. 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