ACCT 4610 - Auditing Theory and Professionalism

(3 credits)

Prerequisites: ACCT 3020 with a minimum grade of “C”, ACCT 3320 with a minimum grade of “C” and admission to a major.

Introduces theory, concepts, and principles of auditing, emphasizing audit evidence, audit risk, ethical conduct and legal restrictions, professional standards, audit planning, and audit reports.