ACCT 409 Auditing Theory (3)

Role of independent auditors, their legal responsibilities, professional ethics, auditing standards, internal control, statistical sampling, basic auditing techniques and limited consideration of the role of the internal auditor are examined.
Prerequisite(s): Senior rank, ACCT 203, ACCT 204, ACCT 307, ACCT 308, ACCT 316, ACCT 317
Course Frequency: Fall and Spring