script

ACCT 403: Auditing Principles and Procedures


3 credit hours

Prerequisite: ACCT 308, ACCT 321, and admission to Breech School of Business.
Introduces the student to the auditing needs of organizations. This first of two courses in auditing examines the assurance and attestation services provided by the Certified Public Accountant. The course focuses on: the audit environment; audit opinions; the ethical, legal and professional responsibilities of the public accountant; foreign and domestic audit standards; audit risk; materiality; internal control over financial reporting; the objective of an integrated audit and gathering audit evidence. The course utilizes professional audit software and requires the completion of the planning and partial execution of an integrated audit case study.