Course Catalog

ACC 403 Auditing	3 Credits
Auditing The course provides an introduction to the theory and practice of auditing, emphasizing the importance of accountability and professional ethics and the role of the independent auditor in an organization. It helps the students learn the steps in the audit process in accordance with the International Auditing Standards. The topics covered include the demand for assurance services, responsibilities and objectives of the auditor, risk of material misstatement, fraud, internal control, planning and performing audit procedures, and the preparation and analysis of the auditors' report.
Last Offered Terms Course Name SU Credit Fall 2020-2021 Auditing 3 Fall 2019-2020 Auditing 3 Spring 2018-2019 Auditing 3 Fall 2017-2018 Auditing 3 Fall 2016-2017 Auditing 3 Fall 2013-2014 Auditing 3 Fall 2012-2013 Auditing 3 Spring 2011-2012 Auditing 3 Spring 2010-2011 Auditing 3 Spring 2009-2010 Auditing 3 Spring 2008-2009 Auditing 3 Spring 2007-2008 Auditing 3 Fall 2006-2007 Auditing 3
Prerequisite: ACC 201 - Undergraduate - Min Grade D
Corequisite:
ECTS Credit: 6 ECTS (6 ECTS for students admitted before 2013-14 Academic Year)
General Requirements: