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
Course Note This class is taught by Central Washington University.
Fees

Quarters Typically Offered
Fall Evening
Spring Online

Designed to Serve General business and accounting students enrolled in the Bachelor of Applied Science in Business Management at Highline College.
Active Date 20260408T14:52:27

Grading Basis Decimal Grade
Class Limit 10
Contact Hours: Lecture 55
Total Contact Hours 55
Degree Distributions:
ProfTech Course Yes

Course Outline

This class covers:
- 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
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.

Distinguish ethical from unethical behavior in the audit environment.