Mar 28, 2024  
2005-2006 Undergraduate Bulletin 
    
2005-2006 Undergraduate Bulletin [ARCHIVED BULLETIN]

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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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