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.

Accounting majors only, except by permission of instructor and approval of Associate Dean.

Prerequisites: ACCT 3120 and ECON 230 , with a minimum grade of C (2.0); ACCT 3130 and ACCT 3140 .