ACCT 647 Auditing Theory and Practice

(XL: ACCT 447) A comprehensive presentation of the theory and practice involved in the auditing process. The environment of auditing will be presented, including the AICPA professional standards. The methods of verifying accounting records will be discussed, along with sampling techniques, EDP auditing, and the auditor's report. The use of professional literature and practical examples will aid the development of the practices involved. PRQ: BSAD 524, ACCT 540 & ACCT 541 or equivalent Scheduled: Fall, yearly. Meets: NO.

Credits

3

Cross Listed Courses

ACCT 447