ACC 246(3-0-3)
Auditing
This course is an introduction to auditing for accounting students who have not had experience in auditing. The primary emphasis is on the auditor's decision- making process. Included are concepts in auditing related to determining the nature and amount of evidence the auditor should accumulate, the objectives to be accomplished in a given audit area, the circumstances of the engagement, and the decisions to be made to determine the appropriate evidence to gather and how to evaluate the evidence obtained. Ethical conduct and legal liability of auditors are also covered along with auditing within a computerized environment.
PR: ACC 122