ACTG 411 - Auditing I

3 credits (Hrs: 3 Lec.)

An overview of auditing and the fundamentals of auditing standards with emphasis on audit reports, professional ethics, legal liability materiality, risk and internal controls. An in-depth analysis of auditing techniques and objectives as related to the examination of financial statements.

Prerequisite(s): ACTG 302, or Consent of Instructor. Course generally offered 1st semester.