2021 - 2022 Undergraduate Bulletin


Course Description

ACT 441 Auditing 4 cr.

  • Offered: Fall, 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.