ACCT 4261 - Auditing

(3 Lecture Hours 0 Lab Hours 3 Credit Hours)

Prerequisite: ACCT 3213 and ACCT 4241
The course is designed to give the student an understanding of auditing objectives and standards, and a working knowledge of auditing procedures and techniques. Standards, ethics, and legal responsibilities of the public accounting profession, as well as preparation of audit reports are emphasized.