ACC 421 Auditing
This course will cover auditing and assurance services, primarily the audit of financial statements, and the role of these services in business and society. Students are introduced to auditing concepts, auditing standards, and the audit process including the role of the CPA/auditor in risk assessment, analytical review procedures, statistical sampling, evidence collection and reporting. The role of accountants and their ethical environment will be emphasized. Students will also develop familiarity with uses of technology in auditing.