△ ACCT 471 - Auditing

(3 S.H.)

This course provides an introduction to financial statement auditing and an exposure to internal, governmental, operational, and fraud auditing. Topics include audit evidence, audit standards, audit procedures, professional ethics, fraud detection, and audit reports. Current issues facing the auditing profession are addressed. Prerequisites for College of Business majors and minors: Admission to the College of Business, ACCT 312 - Intermediate Accounting II, ◆ ECON 222 - Statistics for Business and Economics, and ACCT 330 - Accounting Information Systems (past or concurrent enrollment). Prerequisites for non-College of Business majors and minors: Junior standing and instructor’s permission.

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