ACCT 4453 - Auditing

Credits: 3 Spring

A study of auditing theory and practice. Content includes a detailed examination of AICPA Professional Standards, including Statements of Auditing Standards, Statements of Standards of Accounting and Review Services, Statements on Attestation Engagements, Statements of Quality Control, and the Code of Professional Conduct. Practical experience is obtained through the completion of a simulated audit case, a study of state laws of accounting, and the preparation of audit work papers.

Prerequisites: ACCT 3023 with a grade of “C” or better and senior standing.