ACCT 2351 - Auditing

3 sem hrs cr

This course is a study of auditing theory and practices with emphasis on problems that auditors may encounter in the course of an audit. Topics discussed may include verifying accounting data, internal controls, and auditor liability in the preparation of audit reports. This course is not equivalent to similar 3000- or 4000-level courses at a University. Prerequisite: ACCT 1010   

In rare and unusual circumstances, a course prerequisite can be overridden with the permission of the Discipline Lead for the discipline.

This course may include proctored exams which must be completed on campus or at an instructor-approved proctoring center which may require additional costs to the student. Please consult your instructor for additional details. Formerly/Same As (Formerly ACCT 2810, ACT 2810)

Transfer (UT) or Non-Transfer Course (UN): UN

• Explain the audit process
• Evaluate audit risk and professional responsibility and legal liability relative to auditing standards
• Apply appropriate audit procedures to various audit situations