Course Catalog

Principles of Auditing ACCT 2150

3 Credits

Weekly Contact Hours: Lecture -3 Lab 2 –0 Lab 3 - 0
Pre-requisite(s): ACCT 1105
Co-requisite(s): None
Introduces the student to the auditors responsibilities in the areas of professional standards, reports, ethics and legal liability. Students learn about the technology of auditing; evidence gathering, audit/assurance processes, internal controls, and sampling techniques. The specific methods of auditing the revenue/receipts process, disbursement cycle, personnel and payroll procedures, asset changes, and debt and equity are learned. Finally procedures related to attest engagements and internal auditing are reviewed.

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