ACCT-250 Auditing

Credits 4 / 4 Contact Hours
Pre-requisite: Placement into ENGL-100 (ACSR-100) or completion of RDNG-030, ACLT-075 or ACLT-076; ACCT-223 with a minimum 2.0 grade or concurrent enrollment.
Auditing concentrates on audit procedures of historical financial statements in accordance with Generally Accepted Auditing Standards. Topics include engagement planning risk assessment internal control audit reports and professional ethics. Course will include an introduction to audit software and sampling techniques. Material on the CPA exam will be emphasized.