ACCT 440 - AUDITING THEORY

3 Credit Hour(s)
Study of the independent auditor’s contribution to reliable financial reporting including the following topics: professional ethics, legal liability, auditing standards and 222 objectives, evidence collection, internal controls, audit sampling, and audit reports. Three hours of lecture.

Prerequisite(s): ACCT 310 with a grade of C or better
Louisiana Common Course #:
CACC 3313/Auditing (Upper Level)