2024-2025 Catalog 
    
    Nov 03, 2024  
2024-2025 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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