ACC 467 External Auditing

This course will develop a student’s understanding of the financial statement audit process with a conceptual and practical understanding of the auditor’s decision-making. Emphasis is focused on understanding 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.

Often cross-listed with ACC 567

Credit 3 hrs May not be repeated for additional credit
Grade Mode Normal (A-F) Course Rotation Fall, Summer (online or in-person)

Prerequisites - ACC 340 and ACC 356
Restriction by Major - Accounting [BBA], Accounting + Tax Consulting [BBA + MS], Accounting Information Systems [BBA], Accounting Minor (for Non-Business Majors), International Business - Accounting [BBA]
Restriction by Class - Junior standing or above

Equivalent Course(s) - ACC 667, ACC 567
Course History -
New Course 4/2024, effective Fall 2024

accounting, business

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