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Oct 07, 2024
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2019-2020 Undergraduate Catalog [ARCHIVED CATALOG]
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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
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