This course provides a detailed study of topics typically included on the auditing section of the uniform CPA exam. The course is intended primarily for students planning to take the CPA exam. Additional exposure to fraud detection and audit procedures are provided. Other topics include statistical sampling methods, legal liability, professional and ethical responsibilities, audit reporting topics, and other assurance services offered by CPA firms. Prerequisites for College of Business majors and minors: Admission to the College of Business and △ ACCT 471 - Auditing. Prerequisites for non-College of Business majors and minors: Junior standing and instructor’s permission. Grade only. Offered occasionally.