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AC4200 - Auditing I - 4.5 Credits

This course is an introduction to a series of courses in auditing. It emphasizes the philosophy and environment of the auditing profession. Special attention is given to the nature and economic purpose of auditing, auditing standards, professional conduct, legal liability, audit evidence, audit planning, internal control considerations, audit sampling, audit working papers, and general records.

Prerequisite: AC3150

Delivery: on campus and online