ACCT 321 - Auditing I

Units: 3
Introduction to the auditor’s decision-making process in a financial statement audit as well as an integrated audit of both financial statement and internal control over financial reporting. Topics include audit planning and engagement, internal control, sampling, audit evidences and reports.

Prerequisites: ACCT 312 with grade C or better.
Equivalent Quarter Course: ACCT 4250.
Possible Instructional Methods: Entirely On-ground, Entirely On-line.
Grading: A-F grading only.