ACC 436 - Auditing-Theory and Practice

Functions of the independent public accountant are stressed. The course includes audit reports and opinions, account analysis, audit programs, working paper content and form, professional ethics, applications of accounting and auditing standards, SEC and stock exchange regulations, investigations for purchase and financing, and current literature on auditing.

Credits: 4

Clock Hours - (Lect-Lab): (4-0)

Prerequisites: ACC 323 (minimum grade of C-)