ACCTG 460 - Auditing

5 Credits

Auditor’s functions and responsibilities. Evaluation of the system of internal control, the determination of appropriate auditing procedures, and the extent of their application.

Pre-requisite(s) ACCT 350 with min 2.0
Program Admission Required Yes Admitted Program BAS - BUSN
Fees

Quarters Typically Offered
Fall Evening, Online
Winter Evening, Online
Spring Evening, Online

Designed to Serve Business BAS students seeking an emphasis in accounting
Active Date 20250520T14:06:49

Grading Basis Decimal Grade
Class Limit 24
Contact Hours: Lecture 55
Total Contact Hours 55
Degree Distributions:
ProfTech Course Yes
Restricted Elective Yes
Course Outline
Upon successful completion of this course, the student will be able to:

provide definitions for key audit terms;
prepare narratives and flowcharts to document systems and determine the nature of audit tests;
determine and prepare appropriate audit evidence and documentation;
identify the types of audit reports and opinions; and
distinguish ethical from unethical behavior in the audit environment.

Student Learning Outcomes
Accurately define key audit terms.

Prepare narratives and flowcharts to document systems and determine the nature of audit tests.

Determine and prepare appropriate audit evidence and documentation.

Identify the types of audit reports and opinions.

Distinguish ethical from unethical behavior in the audit environment.