ACCT 513 - Review of Auditing

(3 units)

Prerequisite: Approval of MS in Accountancy Director.
Problems of verification, valuation and presentation of financial information in independent auditor reports. Integration of important concepts of operational auditing and understanding audit decision making and evidence accumulation. Emphasis on responsibilities of internal and external auditors and rules of professional conduct. Laboratory and/or class computer applications required.

Letter grade only (A-F). Laboratory and/or class computer applications required. Course may be taught in a hybrid or online mode.