AC - 502 Auditing Concepts and Practices

Credits: 3

A conceptual examination of the audit process with appropriate linkages to the applied aspects of the discipline. Using readings, case studies, and authoritative issuances of regulatory bodies, attention will be given to auditing principles and practices against a background of concern for the auditor’s legal liability, ethics, and potential for fraud.

Prerequisite: Take twelve hours of undergraduate accounting and CR 501