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ACC 205

Principles of Auditing

ACC 205 Principles of Auditing

Accounting

ACC 101
ACC 102
ACC 138
ACC 201
ACC 202
ACC 204
ACC 205
ACC 209
ACC 210

 

This course is designed to provide the student with the principles, procedures, concepts and relationships basic to the function of auditing. Included are standards for the audit process, of (1) internal control systems, and (2) electronic data processing systems. Other areas covered include audit sampling, accounting verification, and finally independent auditor’s reporting standards and professional responsibilities.

 

  • Prerequisite: ACC 102
  • Hours: 3
  • Credits: 3

 

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