Spring Semester 2023 Catalog

ACCT 2150 PRINCIPLES OF AUDITING

Credits

3

Introduces the student to the auditors responsibilities in the areas of professional standards, reports, ethics and legal liability. Students learn about the technology of auditing; evidence gathering, audit/assurance processes, internal controls, and sampling techniques. The specific methods of auditing the revenue/receipts process, disbursement cycle, personnel and payroll procedures, asset changes, and debt and equity are learned. Finally procedures related to attest engagements and internal auditing are reviewed.

Lecture Hours

45

Lab Hours

0

Prerequisite

ACCT 1105 with a final grade of "C" or higher

Corequisite

None