ACCT 133 - Auditing Theory and PracticeSemester Hours: 3
The role and function of the independent auditor in the profitdirected sector
of the economy is emphasized. The ethical, social, economic and political forces
that have influenced the philosophy and conceptual foundations of auditing are
covered in depth. Pronouncements by the American Institute of Certified Public
Accountants, rulings by regulatory agencies and court decisions are analyzed.
Standards that guide the auditor and the methodology used in conducting an audit
are covered and illustrated, including audit considerations regarding computerized
management information systems.
ACCT 124, IT 14, QM 1, and senior class standing or permission of the
department chairperson. Credit given for this course or ACCT 233, not
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