Course Descriptions

Course catalog descriptions for courses offered in all currently published terms.

Accounting

 
ACC 630 Auditing and Assurance
  1.5 - 3 hours Elective Terms Offered: F14(B), F13(B), W13(A), W14(A)
  Advisory Prerequisites: ACC 312, 564/equivalent 
   
  Auditing and Assurance --- This course focuses on the auditing practice performed by public accountants. The topics covered in the course include the theory and philosophy of auditing, prescribed auditing standards, the design and evaluation of accounting systems and controls, professional ethics, legal obligations of reporting companies and auditors, sampling techniques, and other auditing procedures and considerations.