AUDITING
AUDITING
2026 Spring Term
3 Units
Accounting 465
This course introduces the student to auditing, attestation, and assurance services. Specific topics include materiality, audit risk, audit evidence, audit planning, AICPA audit standards, professional ethics, and legal liability. Additional topics include sampling, tests of controls and substantive tests, auditing EDP systems, preparing audit reports, and assessing internal control policies and procedures.
Other Requirements: PREREQ: ACCOUNT 343 AND ((COBE MAJOR: 2.50 CUMULATIVE GPA) OR (NON-COBE MAJOR/MINOR/COBE MINOR: 2.00 CUMULATIVE GPA)) COREQ: PRIOR COMPLETION OR CONCURRENT ENROLLMENT IN ACCOUNT 354
Class Schedule
Disclaimer
- This schedule is informational and does not guarantee availability for registration.
- Sections may be full or not open for registration. Please use WINS if you wish to register for a course.
