AC 313 - Auditing

Auditing introduces the student to the role of the auditor in a specialized area of accounting known as “auditing.” During the semester, auditing philosophy and theory related to the examination of financial statements and internal control are studied. Auditing standards, objectives, and procedures developed by the accounting profession, as well as the legal and ethical responsibilities of the independent auditor, are discussed.

Four credits.

Prerequisite(s): AC 212 or Instructor’s permission.