ACC 405 Internal Controls and Auditing
Introduction to auditing concepts, procedures, and standards. Included are independent audits in accordance with generally accepted auditing standards, as well as internal auditing systems and controls. Students will learn the environment in which audits are performed and professional standards and ethics required. Auditing concepts of materiality and risk, types of evidence and documentation required, and processes will be studied.
Prerequisite
ACC 302 with a C grade or higher.
Offered
Fall, Winter, Spring