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).