ACCT 622 - Auditing Theory and Practice I

Units: 3
Introduction to the auditing process of historical financial statements and the current professional auditing and ethics standards of PCAOB and AICPA. Topics include internal control, nature and scope of audit engagement, planning, evidence, procedures, and reports.

Prerequisites: ACCT 612 with grade C or better.
Equivalent Quarter Course: ACCT 6640.
Possible Instructional Methods: Entirely On-ground.
Grading: A-F grading only.