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Apr 24, 2024
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ACCT 2351 - Auditing
Credit hours: 3
Prerequisites: ACCT 1020 Principles of Accounting II
Course Description:
This course is a study of auditing theory and practices with emphasis on problems that auditors may encounter in the course of an audit. Topics discussed may include verifying accounting data, internal controls, and auditor liability in the preparation of audit reports.
Student Learning Outcomes:
Students will be able to:
- Explain the audit process.
- Evaluate audit risk and professional responsibility and legal liability relative to auditing standards.
- Apply appropriate audit procedures to various audit situations.
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