ACC 44163 AUDITING

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, OAD 31063 Business Law, and MAT 32044 Statistics.