ACCT 4135. AUDITING. (3-0-3)
Prerequisites: ACCT 3101 with a grade of C or better. This capstone course is a study of the theory and practice of auditing. The course provides a foundation of concepts and methods that enable auditors to express an opinion on management assertions. Auditing standards at the national level are stressed. The evolution of international standards as a result of multicultural diversity are presented. Ethics, internal control, government regulation, and report writing are other topics emphasized.