ACCT 422 - Auditing

Credit Hours: 3
Lecture Hours: 3
Lab Hours: 0

This course covers the conceptual and practical aspects of the examination of financial statements by independent accountants. Issues examined include: objectives and techniques of internal control; standards of presentation and disclosure in financial statements; objectives and procedures for auditing practice; statistical sampling techniques; and auditing of EDP records.
Prerequisite: Prerequisite: ACCT 300 and ACCT 312

Academic Catalog

ACCT 422 - Auditing