ACCT 406 - Auditing

3 credits
3 hours per week.

This course approaches the study of auditing as a decision making process. This process entails accumulation and evaluation of evidence to determine and report on the degree of correspondence between the information and economic reality. It emphasizes auditing as a risk based discipline.

Prerequisite(s) ACCT 300, ACCT 308, ACCT 331 and ACCT 332 with a grade of “C” or better.
Offered (FALL/SPRING)