Mar 29, 2026  
2004-2005 Undergraduate Bulletin 
    
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2004-2005 Undergraduate Bulletin [ARCHIVED BULLETIN]

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ACCT 133 - Auditing Theory and Practice

Fall, Spring
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.

Prerequisites & Notes
ACCT 2 or 20 or 102, and BCIS 10 or 14, QM 1, senior class standing. Credit given for this course or ACCT 233, not both.

Credits: 3 s.h.


View Course Offering(s):

Summer Session I 2026

Summer Session II 2026

Summer Session III 2026

Fall 2026



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