ACC 401 Auditing and Attestation

ACC 401 covers generally accepted auditing and attestation standards, professional ethics, auditing and attestation reporting requirements and objectives. The course includes topics on the auditing profession, audit reports, professional ethics, audit responsibilities and objectives, audit evidence, audit planning, materiality and risk, and other assurance and non-assurance services. Students will complete a series of formal and informal auditing-specific writing assignments to develop practical audit skills. The use of Excel at the intermediate level will be required to perform analytical review.

Baccalaureate Experience

(W)

Credits

4

Prerequisite

ACC 320 and ACC 351, QMB 210.

Corequisite

ACC 420.

Offered

fall and spring semesters