ACT 441 - Auditing

Offered Fall: Yes Offered Winter: Yes Offered Summer: No Offered Other: No

4 Credits
Hours (Lecture - Discussion - Lab): 4-0-0
Prerequisites: 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.