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ACCT 133 - Auditing Theory and Practice
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.
10056: M-Th, 9 a.m.-12:45 p.m.; Maccarrone; 308 CV Starr
Credits: 3 s.h.
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