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Apr 02, 2025
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Fall 2025 Undergraduate Catalog
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ACC 400 - External Auditing
The course is designed to introduce and explore basic auditing principles, concepts and applications within the context of the audit of an annual financial statement. This course will review the audit process and cover the following: planning (identification of the risks of material misstatement); application of procedures (reducing audit risk below an acceptable level); assessment (based upon documented audit evidence); and, reporting (in accordance with generally accepted auditing standards) This course will also examine professional ethical standards and their relevance to the audit process. Other topics will include analysis and testing of internal control, substantive testing, and accounting research.
3 credits
Prerequisite(s): BUS Major or ACC minor and ACC 210
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