Periodically
Philosophy, postulates and concepts of auditing theory and their relationship
to recent developments in auditing practice such as the expansion of management
advisory services, greater use of electronic data processing and computerized
management information systems are analyzed. The impact on the profession of the
American Institute of Certified Public Accountants’ pronouncements on auditing
standards.
Prerequisites & Notes ACCT 133 or 233 or approved equivalent. Credit given for this course or ACCT
235, 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.