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ACCT 401

ACCT 401Auditing3 credits
Prerequisite: Admission to College of Business, and Accounting 302 with a grade of (C) or better.
Basic auditing concepts and developments and their application to the examination, evaluation, and reporting of financial data. Theoretical topics include: auditing standards, evidence, ethics, statistical sampling, computerized systems, legal responsibilities, reports and procedures. Prerequisites: Accounting 302 with a grade of (C) or better. Business majors who have been admitted to the COB. All other students can take up to 21 credits of 300 and 400 level College of Business department courses, provided they have completed 60 credits with a combined GPA of 2.5. (Spring)
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