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Feb 02, 2025
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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.
S.S. One
61221— M - Th 8:30 a.m. - 10:40a.m., Maccarrone
109 Starr
Credits: 3 s.h.
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