ACCT 402 Auditing I
This course studies the authoritative literature's generally accepted auditing standards, providing guidance for the independent audit of financial statements. The process used by the independent auditor to conduct an examination of and render a report on a set of financial statements is reviewed. Pre-requisite or Co-requisite: "C" or better in ACCT 302 and an institutional GPA of 2.5 or better. Three credit hours.