ACCT 485 Auditing Theory and Practices

This course presents an introduction to auditing and other assurance services for students who have not had significant experience in providing such services. The primary emphasis is on the author's decision-making process, determining the nature and amount of evidence that must be accumulated after considering the unique circumstances of each engagement. Topic coverage includes professional ethics, legal liability, the elements of the audit process, and application of that process to various accounting cycles.




ACCT 331