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ACCT 4135. AUDITING. (3-0-3)

Prerequisites: ACCT 3102 and ACCT 3106, 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.

Georgia College & State University • 231 W. Hancock St. • Milledgeville, GA 31061 • 1-800-342-0471 ; (478)445-5004 •