Aug 11, 2025  
2025-2026 College Catalog 
    
2025-2026 College Catalog

ACCT 423 - Auditing


An introduction to basic audit planning and risk assessment, auditing techniques, audit evidence, statistical sampling in auditing, auditing through and around the computer, audit reports and opinions, ethics in auditing, and the legal and regulatory environment.

Credits: 3
Terms Offered: Spring
Prerequisites: ACCT 322 , ACCT 333