ACC 424 - Auditing.

(Formerly BUS 424). MGT 211, ACC 320; prior or concurrent election of ACC 322, ACC 421; senior standing. (3).

Financial and operational auditing theory, objectives, and procedures required for careers in public, managerial, and governmental accounting. Auditing procedures and standards, internal control, statistical sampling, audit of electronic data processing systems, audit reports, professional ethics, and auditor’s legal and societal environment.