ACCT 4160 Auditing
4 semester hours
This course covers the Audit Profession and the responsibilities of the Auditor, Ethics and the role of other audit professions. It also covers the tools and techniques for conducting an audit, sampling techniques and their application, the areas to be audited and the reporting requirements after an audit is completed. Discussions are also conducted on the requirements for audits of public companies under Sarbanes-Oxley (2002), the use of technology and its impact on the audit process, and the role of regulatory bodies in maintaining the accountability of the accounting profession.
Prerequisites: ACCT 3120 , ACCT 3130 , ACCT 3140 , and ECON 2300 or ECON 2350 or MATH 104 , with a minimum grade of C (2.0).