This course develops a student’s understanding of external, financial statement auditing, with particular emphasis on the duties and responsibilities of the external auditor in accordance with Generally Accepted Auditing Standards and the Code of Professional Conduct. Students will develop both a conceptual and practical understanding of auditor decision-making and the overall financial statement audit process.
Credit 3 hrs May not be repeated for additional credit Grade Mode Normal (A-F) Course Rotation Fall, Winter and Summer II (evening)