AC 431 - Auditing

3 Credit Hours

The course concentrates on the conceptual and practical aspects of the examination of financial statements by independent accountants within the framework of generally accepted accounting principles and generally accepted auditing standards. Appropriate attention is also given to the objectives and distinguishing characteristics of internal and operational auditing and to the importance and relevance of the Code of Professional Conduct.
Prerequisite: AC 333.

Term(s) Offered: (FA)