ACCT 45163 - (was 4351) Auditing Theory and Practice I

Three credit hours.

Was ACCT 4351. Nature, history, and social role of auditing. Fundamentals of contemporary auditing theory and practice with emphasis on collection and evaluation of audit evidence and the audit report. Introduction to operations auditing, statistical sampling, and auditing EDP systems.

Prerequisites: ACCT 20003, ACCT 20103, ACCT 30053, ACCT 30153, ACCT 30253, and ACCT 30553, each with C or greater.