Undergraduate Course Catalog 2006-2007
COURSE: 23-420 Principles of Auditing (3)
Focusing on the theory, practices and techniques of auditing, with an emphasis on external auditing as performed by Certified Public Accountants, this course covers generally accepted auditing standards, audit reports, audit programs, the nature of audit evidence, audit sampling, audit techniques and internal controls. Prerequisite: 23-301. Offered: Spring.