ACCT 4351 - Auditing Theory and Practice I

Three credit hours.

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 2310, ACCT 2330, ACCT 3311, ACCT 3312, ACCT 3330, and ACCT 3341, each with C or greater.