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Abilene Christian University    
2017-2018 Catalog 
  
 
  Oct 18, 2017
 
2017-2018 Catalog
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ACCT 405 - Fundamentals of Auditing


Lecture Hours: 3
Lab Hours: 0
Credit Hours: 3
Terms Offered: Fall, Spring

Study of auditing theory and procedures. Topics include but are not limited to the auditor’s report, structure of the profession, code of ethics, litigation, engagement planning, evidence, internal control, audit programs, and statistical sampling. Prerequisite: ACCT 311  with a grade of “C” or better.



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