ACCT 305 - Auditing The course introduces the basics of assurance and attestation services and the role of auditing in enhancing the credibility of financial statements. Topics covered will include factors affecting the auditing profession, auditor’s characteristics, types of audit evidence, the audit process and the auditor’s report.
Prerequisites ACCT 302. When Offered Offered in fall and spring. Notes Enrollment in is limited, and priority is given to students seeking the Bachelor of Business Administration degree or the Bachelor of Accounting degree, students enrolling in specified as collateral requirements in other majors, and students who have declared business administration as a minor.
(3 cr.)
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