ACC 281 - Auditing

Credits: 3
Lecture Hours: 3
Lab Hours: 0
Practicum Hours: 0
Work Experience: 0
Course Type: Voc/Tech

An introduction to auditing concepts, internal control procedures, preparation of audit programs and working papers, application of methods and procedures for conducting an audit. The legal and ethical responsibilities of auditors. Preparation of audit reports.
Prerequisite: Successful completion of ACC 231 with a grade of “C” or above