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 stock exchange regulations, investigations for purchase and financing, and current literature on auditing.

Prerequisites: ACC 323

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