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Dec 07, 2019
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ACG 3632 - Auditing Theory and Application I 3 credits Prerequisites: ACG 3113 ; ACG 3401 -both with a grade of "C" or better This class is designed to serve as a first course in auditing and assurance services, primarily focusing on independent audits of financial statements by CPAs. The goal of the course is to provide a general introduction to and understanding of the following: • Standard auditing practices for collecting and evaluating evidence and issuing reports. • The societal significance of auditing and the role/function of institutions that affect the ongoing development and regulation of the auditing profession (e.g., the AICPA, the SEC, the PCAOB, the legal system, and State Boards of Accountancy).
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