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Jan 31, 2025
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ACCT 133 - Auditing Theory and Practice
Fall, Spring
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 14, QM 1, senior class standing. Credit given for
this course or ACCT 233, not both.
Credits: 3 s.h.
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