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Apr 20, 2024
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ARCHIVED 2022-23 Undergraduate Catalog [ARCHIVED CATALOG]
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ACC 427 - Auditing (3)Prerequisite: ACC 232 with a C- or higher, or permission.
This course is a study of the basic concepts underlying an audit of financial statements and how to apply those concepts to an audit. Upon completion of this course, students will be able to:
- Demonstrate an understanding of the purpose of an audit and the value an audit provides
- Define, identify and describe the three concepts that underlie the audit process
- Apply the concepts of materiality, audit risk and evidence to the audit
- Describe required audit reports and other assurance services
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