Jan 28, 2026  
Official Catalog Winter 2026 
    
Official Catalog Winter 2026

ACCT420 - Auditing

Semester Credit Hour(s) 3
In this course, students will examine the fundamental principles of assurance and attestation procedures.  This course will cover the concepts of audit reporting, ethics, professional and auditing standards, risk and materiality, internal control systems, and fraud. After completing this course, students will be able to identify the required components for a successful audit and identify and avoid common potential audit deficiencies

Prerequisite(s): ACCT315