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 College of Business, ACCT 312 - Intermediate Accounting II and ACCT 330 - Accounting Information Systems (or concurrent enrollment). Prerequisites for non-College of Business majors and minors: junior standing and instructor permission. Grade only. Offered fall and spring semesters.