ACCT 405 - Auditing

Credits: 3
When Offered: Fall, odd years
Prerequisite(s): ACCT 302, ENGL 101, ENGL 102 and COMM 105 or ENGL 101H and ENGL 102 with a minimum grade of “C.”

This course is designed exclusively for accounting majors, including those planning to sit for the CPA exam. The course involves a study of the nature and purpose of auditing and related public accounting work, including generally accepted auditing standards. Emphasis on auditing in the electronic data processing (EDP) environment. Current professional standards and ethics of the auditor will be included. An auditing project may be provided at the discretion of the learning facilitator.