ACC 44163 AUDITING (4)

Independent analysis of financial statements and the determination of their fairness and reliability. Analysis includes assessing the internal control system, applying statistical sampling and evaluating employee competence. Examines professional judgment, generally accepted auditing standards and the Code of Professional Ethics. Prerequisites: ACC 33164 Intermediate Accounting I, ACC 36264 Federal Income Tax, MAT 20044 Introduction to Statistics or OAD 30763 Business Statistics.