Course Description


ACT 441 Auditing
4 cr.
Offered: Winter
Prerequisite: ACT 302, ACT 311 and junior standing.
Review of audit concepts, standards and procedures; ethics and legal requirements; scope, objectives and nature of audits; management of an audit and modern audit techniques. Statistical sampling in auditing, electronic systems audits and the auditor’s role in tax and management advisory services are also covered.