Mar 28, 2024  
2021-22 Catalog 
    
2021-22 Catalog [ARCHIVED CATALOG]

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ACCT 420 - Auditing


5 CR

Introduction to auditing standards; the legal and ethical environment of the profession. Strong emphasis is given on materiality, audit risk, and audit reports. It covers the concepts for application of the audit process to multiple business cycles, internal controls, and to an audit of financial statements by using work papers, sampling, and audit tests and procedures.

Prerequisite(s): ACCT 400 .

Course Outcomes
• Evaluate auditing standards. • Identify and examine materiality and audit risk. • Conduct an audit on internal controls and inspect for potential fraud. • Outline and Implement an audit plan and an audit program. • Design an audit process of sales, collection, acquisition, payment, payroll, inventory, and warehousing cycles. • Compose professional and objective audit reports in accordance to auditing standards.


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