This course provides in-depth coverage of financial statement auditing and an exposure to internal, governmental, operational, and fraud auditing. Topics include audit standards, audit procedures, fraud detection, and audit reports. Audit evidence procedures for all the major accounting cycles are examined. Statistical sampling methods and other services provided by public accounting firms are studied. 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 annually (usually spring semester).