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ACCT 233 - Auditing Theory
Periodically
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. Audit
sampling and the impact of computerized management information systems are also
analyzed.
Prerequisites & Notes
ACCT 2 or ACCT 20 or ACCT 102 or ACCT 201, and BCIS 14, QM 1 or approved equivalents.
This course is open to B.B.A. students in the second semester of their senior
year provided that they have been admitted to either the M.S. or M.B.A. program.
Credit given for this course or ACCT 133, not both. Open only to matriculated
Zarb School of Business graduate students and/or matriculated School of Education
and Allied Human Services graduate students where appropriate.
Credits: 3 s.h.
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