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May 06, 2025
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ACCT 405 - Auditing
3 Credit(s)
A study of what constitutes a strong internal control system for insuring quality financial information. Also includes a study of the collection of evidence and preparation of the auditor’s opinion on the quality of reported financial information. Introduces the student to auditing as a profession in both private and public settings.
Prerequisite(s): ACCT 302 .
Course Frequency: S
Grading Method: Student option.
Learning Outcomes:
- Describe basic auditing concepts.
- Identify the role of internal control in financial reporting and financial statement audits.
- Apply appropriate audit tests to different business processes.
- Evaluate different audit reports and the auditor’s reporting responsibilities.
- Explain the professional responsibilities of an auditor.
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