Auditing Theory and Practice
ACCT 422 | 3 Credits
Course Desc: Prerequisite: ACCT 311. Recommended: ACCT 326. A study of the auditing profession, audit process, and other assurance and non-assurance services related to the CPA profession. The objective is to design an audit plan, apply audit procedures, evaluate audit findings, and assess the impact of standards and emerging issues. Topics include generally accepted auditing standards, tests of controls and substantive tests, statistical sampling, data analytics, report forms, and opinions. Various techniques are used to study auditing concepts and practices; these may include the use of problem sets, case studies, computer applications, and other materials. Students may receive credit for only one of the following courses: ACCT 422 or BMGT 422