ACC 411 : Auditing

Prerequisites: Senior Standing, ACC 201, knowledge of spreadsheet software

This course is an introduction to auditing for accounting students. Included are concepts, standards, and procedures in auditing related to determining the nature and amount of evidence the auditor should accumulate, the objectives to be accomplished in a given audit area, the circumstances of the engagement, and the decisions to be made to determine the appropriate evidence to gather, collect, and document, and how to evaluate the evidence obtained. Ethical conduct and legal liability of auditors are also covered, along with auditing within a computerized environment.