ACC 2300 — Auditing
Credit Hours: 4.00 Total Contact Hours: 4.00 Lecture Hours: 4.00
Provides a study of the planning, evidence gathering, internal control review, sampling, and application of procedures used to audit assets, liabilities, equity, and related income statement accounts of a profit-oriented enterprise. This course includes an evaluation of the audit profession including professional standards, ethics, and liability of CPAs. The reporting requirements for compilation and review services and a thorough study of the types of audit opinions will also be included.
Prerequisites: ACC 1010, ACC 1020, ACC 2010, COM 1110.