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Oct 18, 2024
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ACCT 133 - Auditing Theory and PracticeSemester Hours: 3
The role and function of the independent auditor in the profit-directed 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, and 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.
Prerequisite(s)/Course Notes:
ACCT 124 , IT 14 , QM 1 , and senior class standing or permission of the department chair; students with fewer than 88 s.h. on record may not register for this course—no exceptions permitted. Credit given for this course or ACCT 233 , not both.
January 2010 Offering:
10025: MTWRF, 9 a.m.-12:45 p.m.; Maccarrone; 100 Breslin
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