Dec 03, 2022  
2020-2021 Undergraduate Bulletin 
2020-2021 Undergraduate Bulletin [ARCHIVED BULLETIN]

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ACCT 133 - Auditing Theory and Practice

Semester Hours: 3
Fall, Spring

The role and function of the independent auditor in the public and private sectors are emphasized. The ethical, social, economic and political forces that influence the philosophy and conceptual foundations of auditing are covered in depth. Auditing standards and rulings by regulatory agencies are analyzed. Standards that guide the auditor and the methodology used in conducting an audit, forming an opinion, and reporting are covered and illustrated, with a focus on tests of controls and substantive procedures. Students will utilize visualization, automation, and analytical tools to perform auditing procedures.

Prerequisite(s)/Course Notes:
ACCT 124 , IT 001, IT 015 , BAN 001 , and senior class standing or permission of the department chairperson. Credit given for this course or ACCT 233, not both.

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