ACC-2040 Principles of Auditing
Analysis of audit functions and responsibilities. Emphasis on examining accounting records and drawing valid conclusions.
Prerequisite(s): ACC-2020 ; MAT-1140 completed or concurrent.
(Not offered summer.)
1. Design an audit plan
2. Evaluate audit findings to detect material misstatements in financials.
3. Assess the impact of regulatory standards as it applies to accounting and emerging issues.
4. Develop effective communication of audit findings to the appropriate audience.
5. Evaluate professional standards as it pertains to auditing.
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