ACC 3300 - Auditing

Prerequisite(s): ACC 2240 or ACC 2340 with grade C or better.
A theory course in auditing which considers the necessary procedures in an audit, purposes for which audits are made, internal control standards, generally accepted auditing standards, fraud and its detection, independence of the CPA and presentation of the audit report by the CPA. Credit(s): 3 (3 plus 0)