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 3110 and 3130 with a grade of “C” or better in both.

Credits: 3 hours

Restrictions: This course is restricted to minors or majors in Accountancy.