ACTY 4160 - Auditing

A study of auditing of business and non-business organizations. Topics include audit risk, audit procedures during the planning and performance phase of an audit, internal control concepts, ethics and the legal environment, statistical audit tools, types of audit reports, auditing standards, and the relationship of internal auditing to financial statement auditing.

Prerequisites & Corequisites: Prerequisites: ACTY 311; minimum grade of C” in ACTY 3130.

Credits: 3 hours