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Apr 19, 2024
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ACCT 233: Auditing TheorySemester Hours: 3
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. Audit sampling and the impact of computerized management information systems are also analyzed. Prerequisite(s)/Course Notes: ACCT 2 or ACCT 20 or ACCT 102 or ACCT 201, and BCIS 10 or 14, QM 1 or approved equivalents. This course is open to B.B.A. students in the second semester of their senior year provided that they have been admitted to either the M.S. or M.B.A. program. Credit given for this course or ACCT 133, not both. Open only to matriculated Zarb School of Business graduate students and/or matriculated School of Education and Allied Human Services graduate students where appropriate.
Summer Offerings
SSI: 60896: TBA; Basilicato
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