ACCT 4314 - Auditing and Assurance

3 hrs

Professional auditing practice standards and procedures; development of audit programs; statistical sampling and risk management and assessment; accumulation of audit evidence; control systems, control design and control evaluation; audit reports; ethical and social responsibility and the legal liability of auditors.
Prerequisites: ACCT 2311, ACCT 2312, ECON 2301, ECON 2302, ACCT 3311, ACCT 3312, ACCT 3319 and statistics.
Fee: $15.
Offered: Fall.