Dec 06, 2022  
2022-2023 Undergraduate Catalog 
2022-2023 Undergraduate Catalog

ACC 421 - Auditing

Credits: 3

A study of the important elements of risk-based auditing, addressing the concepts of audit evidence and materiality. Emphasis is given to the meeting of user expectations through audit risk analysis, application of audit judgment, and ethical considerations in auditing.

Prerequisites: ACC 330  and ACC 351 .