May 22, 2024  
2023 - 2024 Undergraduate & Graduate Catalog 
    
2023 - 2024 Undergraduate & Graduate Catalog
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ACCT 4313 - Auditing


3 Credit Hour(s)

An examination of the processes conducted by independent, internal, and governmental accountants including the standards and procedures applied in the examination of financial statements for the purpose of rendering an opinion on them. Theoretical concepts of materiality, audit risk, and evidential matter are explored, along with the auditor’s understanding of controls in a sophisticated technological environment.

Prerequisite(s): ACCT 3123  



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