Course Description:

ACCT 443 AUDITING The course is a study of the work and practice of the independent public accountant. A risk-based approach relating inherent and control risks to substantive audit procedures is utilized. Topics emphasized include internal accounting controls, working papers, audit procedures, sampling, legal liability and ethical behavior. Prerequisite(s): ACCT 223. Three Hours, Fall, Odd Years

Credits:

3.0

Pre-Requisites:

ACCT223LEC

Co-Requisites: