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Feb 02, 2025
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ACCT 133 - Auditing Theory and PracticeSemester Hours: 3
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 & Course Notes:
ACCT 124, BCIS 14, QM 1, and senior class standing required–students
with fewer than 58 credits on record may not register for this course;
no exceptions permitted. Credit given for this course or ACCT 233, not
both.
January 2007 Offering:
10048: M-Th, 9 a.m.-12:45 p.m.; Maccarrone; 208 CV Starr
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