May 15, 2021  
2021-2022 Academic Catalog 
2021-2022 Academic Catalog
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ACC-2040 Principles of Auditing

Credits 3
This course introduces financial auditing as it pertains to professional ethical and legal responsibilities, planning and documentation, evidence, internal control, risk and audit reports.  Emphasis is on examining accounting records and drawing valid conclusions.
Prerequisite(s): ACC-2020 MAT-1140  completed or concurrent.
(Offered in Spring Only. Not offered Summer.)

Course Outcomes
  1. Design an audit plan, which includes appropriate audit procedures.
  2. Evaluate audit findings to detect material misstatements in financials.
  3. Assess the impact of regulatory standards, accounting and audit standards, emerging issues, and the business environment of audits.
  4. Develop effective communication of audit findings to the appropriate audience.
  5. Analyze professional standards that relate to conducting professional services and resolving ethical dilemmas.

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