ACC 726 - Auditing Theory/Practice

3 credit(s) Every semester

Double Numbered with: ACC 476
Audit practice and reporting on financial statements. Audit standards, the demand for auditing, and regulatory, legal, and ethical influences on auditors. Audit objectives, evidence, control environment, and risk assessments. Case studies and problems. Extra work required of graduate students.
PREREQ: ACC 602 OR ACC 357