ACCT 413. Auditing II. 3 Hours.
A continued study of the theory of auditing with an emphasis on the current auditing environment; the critical role that ethics, professional judgement, and knowledge of the client's internal controls, business, and industry play in an effective audit; and the procedures and tools available to the auditor to perform an effective audit. Offered spring semester.
Prerequisite: ACCT 412 with a minimum grade of C.