ACC 4050 - Auditing

(3) Credit Hours

This course is designed to provide an introduction to auditing. The objectives include principles and practices used by auditors in examining financial statements and supporting data. This course is a study of techniques available for gathering, summarizing, analyzing and interpreting the data presented in financial statements and procedures used in verifying the fairness of the information. Also emphasizes ethical and legal aspects and considerations. Prerequisites: ACC 3000, ACC 3080 and DATA 2140 all with a minimum grade of C, or Department Head approval. Junior standing. Differential course fee will be assessed.