Principles of Auditing

ACC 4330 3 Semester Hours
Course Level CPS - Undergraduate Semester
Description Examines audit principles, concepts, and standards relevant to the attest function. Explores the objectives of audited financial statements performed by certified public accountants in compliance with AICPA auditing standards, PCAOB standards and guidelines, and SEC rules and regulations for publicly held companies. Also explores the objectives of audited financial statements and other lower-level services (such as reviews and compilations) performed for privately held nonpublic companies. Topics include ethical and legal liabilities of the auditor, including the independence and skepticism requirement, internal control, audit evidence, audit procedures, audit compliance and substantive testing, statistical sampling, transaction cycle testing, and the role of the audited reports on the efficiency of capital markets.

Prerequisites

Students should refer to the CPS Prerequisite Table for course prerequisite and corequisite information.

 

Course Sections

There are no current sections scheduled for this course. Undergraduate course numbers changed beginning with the Fall 2016 term. Please make sure you are using the current course number.
Next Term Starts
  • Winter Graduate
    Jan 8, 2018 (6- and 12-week classes)
    Feb 19, 2018 (6-week classes)

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