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Courses may be offered in one of the following modalities:
- Traditional in-person courses (0–29 percent of coursework is delivered online, the majority being offered in person.)
- Hybrid/blended courses (30–79 percent of coursework is delivered online.)
- Online courses (100 percent of coursework is delivered online, either synchronously on a designated day and time or asynchronously as a deadline-driven course.)
- Hyflex (Students will be assigned to attend in-person or live streamed sessions as a reduced-size cohort on a rotating basis; live sessions are also recorded, offering students the option to participate synchronously or view asynchronously as needed.)
If you are enrolled in courses delivered in traditional or hybrid modalities, you will be expected to attend face-to-face instruction as scheduled.
ACC 303: Principles Of Auditing
3 credits
A comprehensive course designed to give students an overview of auditing and its relationship to accounting principles, standards, and procedures. While the viewpoint of public accounting is stressed, attention is also given to internal auditing. Particular emphasis is given to the effect of internal control in the auditing procedures. The use of the computer in auditing is covered. Emphasis on current ethics, legal responsibilities, legal responsibilities and auditing standard and procedures are covered through the use of case studies.
Learning Goals
Course Goals:This course is structured to illustrate how generally accepted auditing standards (GAAS) are used in an audit with particular emphasis on substantive testing, test of controls, the impact of computers on the auditing process and regulatory requirements. The successful student should understand the interrelationship between internal controls, risk assessment and auditing procedures and should be able to demonstrate and apply basic auditing skills.
*The learning goals displayed here are those for one section of this
course as offered in a recent semester, and are provided for the purpose of
information only. The exact learning goals for each course section in a
specific semester will be stated on the syllabus distributed at the start
of the semester, and may differ in wording and emphasis from those shown
here.
Sections Offered: Spring 2025 |
Principles Of Auditing |
0201-303-001 |
F. Fret |
|
Tue/Thu |
3:05 pm - 4:20 pm |
GC - HHE 217 |
3 |
|
Sections Offered: Fall 2024 |
Principles Of Auditing |
0201-303-001 |
F. Fret |
|
Tue |
6:00 pm - 8:30 pm |
GC - BLH 207 |
3 |
|