ACCT 2064 Auditing

4 Credit Hour(s)

The special place of the auditor in accounting is examined on an organization level, an ethical level, and a legal liability level. Emphasis is placed on the tools of the auditor, including statistical sampling techniques and the use of computerized audit programs. Laboratory periods permit actual preparation of audit work papers in a realistic environment.

Prerequisite(s): ACCT 2210
This course is not designed for transfer to four-year universities. Students should check course recommendations with the college or university to which they intend to transfer for a baccalaureate degree. The receiving institution always makes the final decision about transferability of credits.