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.